Assessee is precluded from raising contention first time before HC if same never raised before lower authorities

INCOME TAX : Unless finding of Tribunal on facts is perverse, question of considering correctness of order in an appeal under section 260A would not ariseINCOME TAX : Unless finding of Tribunal on facts is perverse, question of considering correctness of order in an appeal under section 260A would not arisewww.taxmann.com Latest Case LawsRead More

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