#section 263
Log in to FollowEvery article filed under the “section 263” tag — analysis, news and updates.
1,655 articlesIncome Tax
Income Tax
Section 263 Not Invocable When AO Takes a Plausible View After Inquiry: ITAT Mumbai
Income Tax
Income Tax
PCIT Cannot Order Roving Enquiries Without Proving AO’s View Was Erroneous: ITAT Quashes 263 Order
Income Tax
Income Tax
Revision u/s 263 Quashed: No Specific Error Identified by PCIT
Income Tax
Income Tax
Revision Upheld for Failure to Examine Capital Gains on Urban Land Sale
Income Tax
Income Tax
Section 263 Set Aside for Relying on Uncorroborated Dumb Documents From Third-Party Search
Income Tax
Income Tax
DTVSV Accepted – 263 Quashed: ITAT Pune Holds CIT(E) Cannot Revise After Issuing Form-4
Income Tax
Income Tax
ITAT Ahmedabad Rejects 263 Revision Over Proper AO Verification
Income Tax
Income Tax
Unaccounted commission addition without corroborative evidence is not sustainable
Income Tax
Income Tax
Assessment u/s 153A passed with prior approval u/s 153D cannot be revised
Income Tax
Income Tax
ITAT Jaipur Allows Section 54B Deduction for Investment in Spouse’s Name
Income Tax
Income Tax
Section 263 Revision Quashed: Tax-Neutral Depreciation Issue Not Prejudicial to Revenue
Income Tax
Income Tax
PCIT can Review Bogus LTCG Assessment pending before CIT(A) ITAT Delhi
Income Tax
Income Tax
Revision u/s. 263 quashed as plausible view taken by AO while granting exemption u/s. 54F
Income Tax
Income Tax
