#section 263
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1,654 articlesIncome Tax

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Business Loss on NPA Sale; Section 263 Cannot Override Binding ITAT Precedent: Nagpur ITAT
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ITAT Patna Upholds Section 263 Revision for Failure to Apply Sections 69A, 69B & 115BBE
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ITAT Ahmedabad Allows Section 80JJAA Deduction Despite Delayed Form 10DA Filing
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ITAT Mumbai Quashes Reassessment and Deletes FCTR Addition for Bank of Baroda
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ITAT Mumbai: Three-Year Outstanding Liability Not Cessation Under Section 41(1)
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ITAT Cochin Denies Section 80-IB(10) Deduction as Housing Project Land Was Below One Acre
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ITAT Ahmedabad Rejects 2376-Day Delay Condonation Citing Gross Assessee Negligence
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Jaipur ITAT: Section 153(3) Not Applicable to U/s 12AB/80G; CIT(E) Must Allow Records
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ITAT Chandigarh: PCIT Cannot Invoke Section 263 Merely Over Cryptic Assessment Order
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Calcutta HC: Section 263 Cannot Substitute AO’s Plausible View on GP Addition
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SC Upheld Section 263 Relief as AO Had Examined Unsecured Loans
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Calcutta HC: Revenue’s Section 263 Appeal Dismissed as Loan Inquiry Was Adequate
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Bombay HC Upholds Bar on Section 153C Additions Without Incriminating Material
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