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ITAT. Hyderabad: CIT Cannot Invoke Revisionary jurisdiction Under Section 263 of Income Tax Act - (11 Oct 2021)

Direct Taxation

Income Tax Appellate Tribunal ( ITAT), Hyderabad has held that the Commissioner of Income Tax cannot invoke revisionary jurisdiction under section 263 of the Income Tax Act, 1961 merely for the reason that the Assessing Officer has allowed expenses under a different head.

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