#section 263
Log in to FollowEvery article filed under the “section 263” tag — analysis, news and updates.
1,655 articlesIncome Tax
Income Tax
Revision Barred After VSV Settlement: ITAT Rules Section 263 Cannot Reopen Concluded Disputes
Income Tax
Income Tax
Land Acquisition Act Section 28 Interest is Not ‘Interest’: Tribunal Deletes Entire Addition as Capital Receipt
Income Tax
Income Tax
Section 263 Order Quashed: Null Assessment Cannot Be Revised Under IBC
Income Tax
Income Tax
Section 263 Upheld as AO Failed to Verify TDS Rates & Delayed PF/ESI Payments
Income Tax
Income Tax
Nominal & Associate Members Do Not Invalidate Section 80P Deductions: ITAT Panaji
Income Tax
Income Tax
Section 263 Set Aside as AO’s View on Repairs Was Plausible and Not Prejudicial to Revenue
Income Tax
Income Tax
Typo Can’t Create a Bogus Creditor: ITAT Deletes Rs. 2.02 Cr Addition
Income Tax
Income Tax
Change of Opinion Not 263: PCIT’s Roving Enquiry Direction Held Illegal
Income Tax
Income Tax
Revision Fails: PCIT Cannot Invoke 263 Without Making the Very Enquiry He Says AO Missed
Income Tax
Income Tax
Reassessment Quashed Due to Mismatch Between 148A(b) Notice and 148A(d) Order
Income Tax
Income Tax
ITAT Cannot Uphold Section 263 Revision on Grounds Not Raised by Commissioner: Kerala HC
Income Tax
Income Tax
Section 263 Action Invalid Due to Adequate Inquiry by Assessing Officer
Income Tax
Income Tax
Reassessment Found Erroneous for Not Applying Checkmate Law—Revision Justified
Income Tax
Income Tax
