#section 263
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1,655 articlesIncome Tax

Income Tax
Calcutta HC Orders Re-evaluation of Income Tax Refund Claim Because Records Date Back Three Decades
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Income Tax
Rs. 50 Lakh LIC Investment Treated as Unexplained Due to Failure to Prove HUF Source
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Income Tax
Interest Under Section 28 of Land Acquisition Act Not Taxable as ‘Other Sources’: ITAT Delhi
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Income Tax
Reassessment u/s. 148 non-jurisdictional as revisionary proceeding u/s. 263 dropped on same issue
Income Tax

Income Tax
Section 263 Revision Quashed as AO Had Examined Service Tax & Depreciation Issues
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Income Tax
No Section 263 Revision When Two Views Possible on Section 28 Interest on Enhanced Compensation
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Income Tax
Audit fees allowed as expense as commencement of business proved and expense incurred wholly for business
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Income Tax
Section 263 Revision Invalid as AO Conducted Proper Inquiry: Calcutta HC Upholds LTCG on Unlisted Shares
Income Tax

Income Tax
ITAT Ahmedabad Modifies U/s 263; Share Purchase Cost Disallowance U/s 115BBE on Bogus LTCG Restored to CIT(A)
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Income Tax
Revision u/s. 263 of Income Tax Act quashed as AO took plausible view
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Income Tax
ITAT Hyderabad Remands Indexed Cost of Demolished Structure Issue for Sec 48 Demolition Expense Verification
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Income Tax
ITAT Lucknow Quashes U/s 148 Reopening; U/s 148A(d) Order Passed Before Reply Time & Without Considering Assessee’s Response
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Income Tax
Section 263 Upheld Due to Lack of Enquiry on Section 54F Claim & Foreign Property Ownership
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Income Tax
