#section 263
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1,655 articlesIncome Tax
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PCIT Cannot Invoke Section 263 When AO Took a Plausible View After Verification of Goodwill Claim
Income Tax
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Section 263 Revision Quashed for Substituting PCIT’s Opinion Over AO’s Due Inquiry
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Earlier Section 263 Action Cannot Justify Fresh 153C Assessment
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Section 263 Invoked for Failure to Verify Source of Cash Deposits
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Chennai ITAT Quashes Revision Section 263 for No Error in AO’s Assessment
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Section 263 Quashed: CIT Cannot Revisit Issues Already Examined by AO
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PCIT Cannot Invoke Section 263 for Mere Technical Lapse
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Turnover Mismatch vis-à-vis TCS Data Invites 263: Lack of Enquiry by AO Proves Fatal
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ITAT Confirms Tax Relief for Co-operative Society on Bank Interest
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Section 263 Revision Unwarranted After Due Inquiry; Revenue Appeal Dismissed
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Milk Procurement Incidental to Charitable Object; Section 11 Exemption Allowed
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Difference of Opinion Not Enough to Invoke Revisionary Jurisdiction: ITAT Mumbai
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Section 80P Deduction Allowed as Co-operative Bank Treated as Co-operative Society
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