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ITAT won’t deal with issues not raised before it

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  • ITAT won’t deal with issues not raised before it
Posted onon February 19, 2014

Tenet Tax Daily February 19 2014

By tenettax-team
Corporate Tax

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Salary income can’t be deemed to have accrued in India merely if appointment letter has been issued in India
No bar on advance ruling on filing return, issue deemed as pending only if scrutiny notice issued raises same question

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