Thursday 8 May 2014

Assessee couldn’t seek rectification of ITAT’s order if TP provisions were thoroughly discussed ther

IT/ILT : Where Tribunal had elaborately discussed and analysed T.P. provisions as contained under section 92C as well as rule 10B, rectification of said order would certainly amount to review of earlier order which was beyond jurisdiction of Tribunal and scope of section 254(2)


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