https://www.taxtmi.com/highlights?id=42455 The assessee can change its stand at any point of time if it seems to him that the receipts are not taxable in his hand as per the provisions of law. - Assessee may raise that question before the Tribunal for the first time, so long as the relevant facts are on record in respect of that item. en-us Sat, 03 Nov 2018 13:36:20 +0530 Sat, 03 Nov 2018 09:09:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=42455 The assessee can change its stand at any point of time if it seems to him that the receipts are not taxable in his hand as per the provisions of law. - Assessee may raise that question before the Tribunal for the first time, so long as the relevant facts are on record in respect of that item. Highlights Income Tax Sat, 03 Nov 2018 13:36:20 +0530 https://www.taxtmi.com/highlights?id=42455