Supreme Court: Anti-Suit Injunction Cannot Rest on Speculation of Unenforceable Foreign Decree  ||  SC: High Court’s Location doesn't Become Arbitration Seat Merely by Appointing Arbitrator  ||  SC Disapproves PIL Challenging Inter-Se Evaluation of Tender Bids  ||  Delhi HC: Bail Grant or Cancellation Cannot Depend on Monetary Settlement With Complainant  ||  Kerala HC Directs Bar Council to Publish List of Advocates Practising Without AIBE Clearance, CoP  ||  Rajasthan HC: Candidate Cannot Blame E-Mitra for Failing to Correct Caste Category Within Deadline  ||  Patna HC: Mere FIR Registration cannot Justify Cancellation of PDS Licence  ||  Calcutta HC: NEET Medical Board Cannot Reassess Disability Percentage of PwBD Candidates  ||  Madras HC: MLAs Cannot Challenge Assembly Vote Later if They Raised No Objection During Voting  ||  Karnataka HC Upholds DRDO Land Acquisition, Citing Primacy of National Security    

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  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved