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Case Law Details

Case Name : HBS View Private Ltd. Vs PCIT-8 (ITAT Mumbai)
Related Assessment Year : 2018-19
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HBS View Private Ltd. Vs PCIT-8 (ITAT Mumbai)

In the matter abovementioned ITAT upheld the jurisdiction u/s 263 exercised by PCIT, is right as twin condition of section 263 are fulfilled.

The only issue involved pertains to question whether jurisdiction u/s 263 exercised by PCIT is correct and fulfilled twin conditions of the section. During the year under consideration assessee claimed to have spent huge amount of Rs. 6.65 cr. towards displacement compensation to Society Members, consultancy fees of Rs. 44.47 lakhs, paid lease rent of Rs. 1.79 cr. The genuineness of those e

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