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Income Tax - Highlights / Catch Notes

Home Highlights April 2013 Year 2013 This

Power u/s 254(2) cannot be exercised unless and until grave ...


Section 254(2) requires a clear factual or legal error causing injustice for authority to intervene.

April 4, 2013

Case Laws     Income Tax     AT

Power u/s 254(2) cannot be exercised unless and until grave error on facts/law from the record is pointed out which is apparent on its face causing apparent injustice to the assessee. - AT

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