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![Fulfillment of Twin Conditions is Mandatory for Invoking the Jurisdiction u/s 263: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Twin-Conditions-Jurisdiction-ITAT-taxscan.jpg "Fulfillment of Twin Conditions is Mandatory for Invoking the Jurisdiction u/s 263: ITAT [Read Order]")
Fulfillment of Twin Conditions is Mandatory for Invoking the Jurisdiction u/s 263: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal has held that fulfillment of twin conditions is mandatory for invoking the jurisdiction u/s 263. ...
![Section 40A(2)(b) cannot be invoked merely for Unregistered Agreement: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/07/Unregistered-agreement-ITAT-Taxscan.jpg "Section 40A(2)(b) cannot be invoked merely for Unregistered Agreement: ITAT [Read Order]")
![Unregistered Agreement to Sale is sufficient to prove ‘Transfer’ was within One Year for granting S. 54 Exemption: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/09/Unregistered-Agreement-Deduction-Taxscan.jpg "Unregistered Agreement to Sale is sufficient to prove ‘Transfer’ was within One Year for granting S. 54 Exemption: ITAT [Read Order]")