Section 260A of ITA, 1961 : Section 260A: Appeal To High Court
ITA, 1961
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Explanation using Example
Imagine a scenario where a business owner, Mr. Sharma, disagrees with the income tax assessment made by the Income Tax Department. He believes that the assessment has incorrectly disallowed certain business expenses, leading to a higher tax liability. Mr. Sharma appeals to the Income Tax Appellate Tribunal (ITAT), but the ITAT upholds the assessment.
Convinced that the ITAT's decision involves a substantial question of law regarding the interpretation of what constitutes allowable business expenses under the Income Tax Act, Mr. Sharma deci...
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