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COMMISSIONER OF INCOME-TAX versus SHRI ARBUDA MILLS LTD.


The valid doctrine of the powers of the Commissioner to amend section 263 (1) under the Finance Act 1989, with the former effect from 1-6 1988, the powers of the Commissioner of Income-tax shall be extended and the extension of these matters affirmed. Which have not been considered and decided in the appeal. CIT (Appeal) Indian Income Tax Act, Sun 61612, Section 63 Exp63 (1), Explained, filed by CIC

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