#section 263
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1,655 articlesIncome Tax
Income Tax
Section 263 Validly Invoked for Allowing Section 80P in Belated Return
Income Tax
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Revisional Power Fails Where TPO Order Was Never Passed
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PCIT Action Invalid for Failing Twin Conditions Under Section 263
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80P Deduction Denied as Bank FD Interest Lacked Nexus with Credit Facilities: ITAT Chandigarh
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Loss on Share Sale Is Capital Loss, Not Expense: ITAT
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Separate Books Allegation Can’t Be Basis Without Prior Show Cause
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Section 263 Invalid Where AO Took Plausible View on Farm Income: ITAT Delhi
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80P Deduction on Nominal Members Reopened: Co-op Society Gets Fresh Chance
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Section 263 Order Quashed for Notice Issued to Non-Existent Entity
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Adjustment in intimation u/s 143(1) disallowing deduction u/s 10B was quashed
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Section 263 Cannot Expand Beyond Limited Scrutiny Scope: ITAT Delhi
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Non-examination of issue of depreciation claimed on goodwill justifies revision u/s. 263
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DEPB Not Excludable from Gross Profit for Business Income; ITAT Deletes Addition
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