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#Section 263 of the Income Tax Act

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Kerala High Court holds “Section 263 cannot be expanded beyond the Commissioner’s own reasons” — tribunal erred in sustaining revision on grounds never invoked by the revisional authority

RawlawDecember 13, 20255 min read
News

Kerala High Court holds “revisional jurisdiction cannot be exercised on debatable issues without clear error” — Section 263 order set aside for lack of jurisdictional foundation

RawlawDecember 13, 20255 min read
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