Search Results for Tag : Revisional order
Domestic transactions with an Associate Enterprise (AE) would not constitute “Specific Domestic Transactions” for the purpose of Section 92BA of IT Act(29.06.2020)
The captioned appeal has been filed at the instance of the Assessee against the order of the Principal Commissioner of Income Tax, (‘Pr.CIT’), arising.....
Tags : Assessment, Revisional order, Legality
ITAT: Revisional Order Based on Suspicion is Invalid(20.05.2022)
Income Tax Appellate Tribunal (ITAT), Chennai Bench, has held that the revisional order under Section 263 of the Income Tax Act, 1961 cannot be merely.....
Tags : Income Tax Appellate Tribunal, Revisional Order, Suspicion