CIT couldn’t invoke sec. 263 revision without meeting assessee’s objections legally: ITAT

INCOME TAX : Where assessee brought to notice of Pr. Commissioner that no disallowance could be made under section 40(a)(ia) even if there was a violation under section 194C(7), Pr. Commissioner could not have set aside assessment order under section 263 without meeting assessee’s objections legallyINCOME TAX : Where assessee brought to notice of Pr. Commissioner that no disallowance could be made under section 40(a)(ia) even if there was a violation under section 194C(7), Pr. Commissioner could not have set aside assessment order under section 263 without meeting assessee’s objections legallywww.taxmann.com Latest Case LawsRead More

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