12 August 2024


Search Results for Tag : section 10(23C)

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ITAT, Kolkata: Adjudicating Authorities Cannot Grant Approval U/S 10(23C) With Retrospective Effect(27.04.2022)

Income Tax Appellate Tribunal, Kolkata has ruled that the adjudicating authorities under the Income Tax Act, 1961 cannot grant approval under section .....

Tags : Income Tax Appellate Tribunal, Income Tax Act, 1961, section 10(23C), retrospective

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