Interpretation of cbdt circular .
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
03 May 2014
Please help me to understand the meaning of below mention paragraph, which is taken from circular of CBDT regarding Section 143(3).
"Cases involving addition in an earlier assessment year in excess of
Rs. 10 lacs on a substantial and recurring question of law or fact
which is confirmed in appeal or is pending before and appellate
authority."
"Cases involving addition in an earlier assessment year in excess of
Rs. 10 lacs on a substantial and recurring question of law or fact
which is confirmed in appeal or is pending before and appellate
authority."
03 May 2014
what is that you dont understand here?
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