#section 263
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1,655 articlesIncome Tax
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Online Coaching is Education u/s 2(15) & eligible for tax Exemption
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High rate Depreciation Not allowed on vehicles used for Advertisement
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Revisionary proceedings u/s 263 against reassessment proceedings are confined to reasons recorded u/s 148
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No Section 263 revision for difference of opinion between AO & CIT
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Section 263 limitation period – When issue was discussed only in Original Assessment Order
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HC dismisses Section 263 notice on the ground of Limitation
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Addition on mere presumption without corroborative evidence is not sustainable
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Section 263 Jurisdiction cannot be assumed by Pr. CIT for making roving enquiries
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In case of dual views, view adopted by A.O. is valid & cannot be called erroneous
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Section 263 Revision not justified in case AO conducted proper enquiry
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Section 263 order based on omitted provision at the time of order not valid
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PCIT cannot revise Invalid Reassessment Proceedings
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Validity of Approval for Reopening by CIT for wrong application of Law by AO
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