REITER MACHINE WORKS LTD. versus COMMISSIONER OF INCOME-TAX
CIT Revision Options under Section 264 The CIT (Appeals) Commissioner, on appeal, does not have the authority to modify the Commissioner under such an assessment order, which is in accordance with the constructive RSD Judeta Indian Civil Procedure Code, 1908, Section 11, Statement IV Under 0 2, R 2 Indian Income Tax Act, 1961, Section 264 (4) (c)
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