ITAT, Delhi: Fulfillment of Twin Conditions is Mandatory for Invoking Jurisdiction u/s 263 - 19.04.2022

Income Tax Appellate Tribunal, Delhi has observed that fulfillment of twin conditions is obligatory for invoking the jurisdiction under section 263 of the Income Tax Act, 1961.

Tags : Income Tax Appellate Tribunal section 263 of the Income Tax Act 1961 jurisdiction

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