#section 263
Log in to FollowEvery article filed under the “section 263” tag — analysis, news and updates.
1,655 articlesIncome Tax
Income Tax
Ind-AS Fair Value Gains Can’t Be Ignored in Section 94B Scrutiny
Income Tax
Income Tax
Detailed U/s 153C Enquiry Bars PCIT from Revising Completed Assessment
Income Tax
Income Tax
PCIT Can’t Convert Bogus Purchases Into U/s 69C to Apply U/s 115BBE
Income Tax
Income Tax
Section 68 Proviso Not Retrospective – ITAT Quashes Huge Share Capital Addition
Income Tax
Income Tax
Mechanical Invocation of Section 263 at AO’s Behest Held Bad in Law
Income Tax
Income Tax
Revision u/s. 263 for non-verification of notional interest not justified as it is taxable only on maturity
Income Tax
Income Tax
Section 263 Revision Quashed as AO Examined Depreciation on Goodwill: Gujarat HC
Income Tax
Income Tax
Section 80P(2)(d) Deduction Allowed Because Co-op Bank Is Also a Co-op Society
Income Tax
Income Tax
Section 271D Penalty Quashed as Time-Barred in Absence of Assessment: ITAT Chennai
Income Tax
Income Tax
Simultaneous Section 80IA & 80HHC Deductions Allowed Subject to 100% Cap: Madras HC
Income Tax
Income Tax
Section 263 Quashed Because It Was Used Only for Review of a Completed Assessment
Income Tax
Income Tax
Buyback through High Court approved scheme needs verification of NAV valuation u/r 11UA: Matter remitted
Income Tax
Income Tax
Section 144C Can’t Extend Limitation: TP Assessment Quashed as Time-Barred
Income Tax
Income Tax
