Meaning of tax terms

Meaning of “Immediately before”

Posted on by Prashant Thakur
The phrase 'immediately before' used in section 283 of the Income Tax Act came up before hon’ble Madras High Court in Thangam Textiles Vs. First ITO [1973] 90 ITR 412 (MAD.) and it explained.

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Prashant Thakur

The author has spent twenty years with Income Tax department and desire to service common citizen of India which include professionals like tax practioners ,CA,ICMA, CS and tax lawyers by advising them on the direct tax matters for a very affordable fee.

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