#section 263
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1,655 articlesIncome Tax
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Share Capital Addition u/s 68 Fails in Pre-2013 Years: Kolkata ITAT Deletes ₹4.28 Cr
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263 Has Limits: Second Bite at Cherry Denied to Revenue
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No Valid 153C Jurisdiction, No Power Under Section 263
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Section 263 Fails Where 153C Assessment Has Valid 153D Approval
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Bogus Purchases Must Be Taxed Under Section 69C, Not 37(1)
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Section 263 Quashed Where Assessing Officer Conducted Proper Enquiry
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Section 263 Quashed as AO Took a Plausible View on 80P Deduction
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Section 263 Appeal Becomes Infructuous After Nil Demand
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Section 263 Fails Where AO Conducted Enquiry in Limited Scrutiny
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Society-Funded Property in Personal Name Triggers Gift Tax
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PCIT Overreach Defeats Revision on Depreciation and CSR Claims
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Big Dividend, Real Costs: ITAT Upholds Rule 8D Disallowance
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Commission @0.15% Reflects True Income in Entry Operations
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