Monday, 16 November 2015

Revenue can't challenge subsequent order of ITAT without any reasons after accepting its earlier ord

IT : Where jurisdictional Tribunal had allowed assessee's claim for exemption under section 10(10C) by following its earlier order which had been accepted by revenue by not preferring an appeal thereagainst, then it was not open to revenue to challenge Tribunal's order without giving reasons for taking a different view

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