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<h1>Delhi HC affirms Commissioner's decision under Section 263A of Income Tax Act, overruling Tribunal's interference.</h1> The Delhi HC upheld the decision of the Commissioner of Income Tax (Appeals) under Section 263A of the Income Tax Act, 1961, ruling against the Income Tax ... Following question of law arises for consideration:- “Did the Income Tax Appellate Tribunal (ITAT) fell into error in interfering with Commissioner of Income Tax (Appeals) [CIT (A)] findings with respect to the contentions made under Section 263 A of the Income Tax Act, 1961, in the circumstances of the case ” The Delhi High Court admitted the case for consideration regarding the Income Tax Appellate Tribunal's interference with the Commissioner of Income Tax (Appeals) findings under Section 263A of the Income Tax Act, 1961. The case was listed for hearing on 08.02.2017.