The Income Tax Appellate Tribunal (ITAT), Kolkata Bench, while applying the doctrine of merger, quashed the Second revision under Section 263 on the grounds that second revision is not possible on the same subject matter on which specific direction given by First Principal Commissioner of Income Tax (PCIT) has been compiled by AO. The assessee […]
from Taxscan | Simplifying Tax Laws https://ift.tt/3iSGpPf
No comments:
Post a Comment