S. 263 CIT can revise AO’s order of taxing receipt as ordinary income instead of taxing it u/s. 44BB
Case Law Details
Case Name : M-I Overseas Ltd. Vs Director of Income-tax, International Taxation-II (Uttarakhand High Court)
Related Assessment Year :
Courts :
All High Courts Uttarakhand High Court
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HIGH COURT OF UUTTARAKHAND
M-I Overseas Ltd.
Versus
Director of Income-tax, International Taxation-II
IT APPEAL NO. 25 OF 2012
OCTOBER 3, 2012
JUDGMENT
Barin Ghosh, CJ.
The assessee, appellant herein, though has its situ
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