ITAT Mumbai Quashed Section 263 revision as AO Took Plausible View on Deductions
CA Vijayakumar Shetty
08 Jan 2026
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Case Law Details
Case Name : ICICI Securities Limited Vs PCIT (ITAT Mumbai)
Related Assessment Year : 2020-21
Courts :
All ITAT ITAT Mumbai
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ICICI Securities Limited Vs PCIT (ITAT Mumbai)
Entire Section 263 Revision Quashed—AO’s Plausible Views on ESOP, CSR–80G, Club Expenses, Penalties & Interest Upheld
The Mumbai ITAT (C Bench) allowed the appeal of ICICI Securities Ltd. for AY 2020-21 and quashed the revisionary order passed under section 263 by the PCIT in its entirety, holdi
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