ITMS

৩০৬ - Limitation for appeal where agreement is not concluded

2025-26 2024-25 2024-25 2023-24

306. Limitation for appeal where agreement is not concluded.—
(1) Notwithstanding anything contained in any provision of this Act, where an agreement is not reached, wholly or in part, the assessee may prefer an appeal—
(a) to the Commissioner of Taxes (Appeals) or Additional Commissioner of Taxes (Appeals) or Com...

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