#section 263
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1,655 articlesIncome Tax
Income Tax
Section 80P(2)(d) Deduction Allowed on Interest from Co-operative Bank Deposits: ITAT Surat
Income Tax
Income Tax
Failure to Follow 263 Directions Renders Assessment Unsustainable
Income Tax
Income Tax
Transfer Pricing Assessments Quashed as Time-Barred Despite DRP Directions
Income Tax
Income Tax
ITAT Hyderabad quashes final TP assessment as time-barred despite DRP directions
Income Tax
Income Tax
Profit Mismatch Between Audit Report and Return Validly Revised
Income Tax
Income Tax
Twin Conditions of Section 263 Not Met, Revision Order Set Aside
Income Tax
Income Tax
ITAT Rejects Business Parlance Test in Section 56 Application
Income Tax
Income Tax
Section 263 Revision Quashed as Penny Stock LTCG Was Examined & AO Took Plausible View
Income Tax
Income Tax
ITAT Upholds U/s 80P(2)(d) Deduction on Deposits with Co-operative Banks
Income Tax
Income Tax
Section 80P(2)(d) Benefit Granted Due to Plain and Liberal Reading of the Statute
Income Tax
Income Tax
Section 263 Cannot Override 153D Approval: Revision Quashed as Jurisdictionally Flawed
Income Tax
Income Tax
PCIT Cannot Revise U/s 153C Order Without First Upsetting U/s 153D Approval
Income Tax
Income Tax
Bank Rates Not Comparable: ITAT Upholds 0.25% Corporate Guarantee Benchmark
Income Tax
Income Tax
