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HINDUSTAN AERONAUTICS LTD. versus COMMISSIONER OF INCOME-TAX


In the powers under Sections 263 and 264, the appeal of the CIT Revision Appellate Tribunal to amend the powers under section 263 is a more binding order from which the Tribunal Relief in section 264 is appealed. Which is different from the relief claimed in the appeal. Powers to review such order under section 264 of the Indian Income Tax Act, 1961, sections 263 and 264

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