#section 263
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Section 263 Upheld as AO Failed to Examine Nature of ₹3.98 Crore Receipt: ITAT Chandigarh
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Section 263 Invalid as AO Conducted Proper Inquiry & Took Plausible View: ITAT Surat
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Section 11 Exemption Allowed as Property in Trustees’ Names Held Not Beneficial to Them
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Security Deposits from Contractors Not Cash Credits: ITAT Upholds Deletion of ₹22.61 Cr Addition
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Section 263 Invalid as PCIT Acted on AO’s Reference Without Independent Review: Calcutta HC
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ITAT Delhi Quashes Assessment Due to Invalid Manual Scrutiny Selection
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Depreciation Allowed on BOT Annuity Rights – Intangible Asset Recognised
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Section 263 Quashed in Search Case – PCIT Cannot Revise Without Touching U/s 153D Approval
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Interest Not Taxable Due to Direct Nexus with Real Estate Project: Delhi HC
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Telangana HC Quashed Reassessment Due to Invalid Section 151 Approval
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Revision u/s. 263 upheld as related party expense allowed without detailed verification
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CIT(A) Cannot Enhance on New Issue; JDA Additions & U/s 2(22)(e) Deletions Upheld
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ITAT Bangalore Quashes Sec 263 Revision: No Error in Valuation & No Need to Initiate Penalty
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