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ITAT, Delhi: Fulfillment of Twin Conditions is Mandatory for Invoking Jurisdiction u/s 263 - (19 Apr 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal, Delhi has observed that fulfillment of twin conditions is obligatory for invoking the jurisdiction under section 263 of the Income Tax Act, 1961.

Tags : INCOME TAX APPELLATE TRIBUNAL   SECTION 263 OF THE INCOME TAX ACT   1961   JURISDICTION  

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