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of <h1>High Court affirms ITAT decision on CIT's order under Income Tax Act</h1> <h3>The Commissioner of Income Tax8 Versus Reckitt Piramal Private Limited</h3> The Commissioner of Income Tax8 Versus Reckitt Piramal Private Limited - TMI The High Court of Bombay upheld the decision of the ITAT to set aside the CIT's order under section 263 of the Income Tax Act regarding the valuation of toiletries. The ITAT found that the Assessing Officer had already addressed the CIT's concerns during assessment, and there was no error in the Assessing Officer's decision. The CIT's order was deemed to be based on a mere change of opinion, leading to the dismissal of the appeal.
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