Guidelines for CIT(A) on Processing Withdrawal of Appeals Pursuant to MAP Outcomes
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....ctober, 2025 OFFICE MEMORANDUM Subject: Giving effect to outcome reached under Mutual Agreement Procedure (MAP) in cases where appeal is pending in the office of Commissioner of lncome Tax (Appeals) (CIT-A)-reg. 1. It has been observed that in various cases where a MAP application has been filed by the taxpayer in India under Rule 44G of the Income Tax Rules, 1962, the appeal is pending in th....




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