#section 263
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1,655 articlesIncome Tax
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ITAT Quashes PCIT’s Revision as AO’s View on Survey Income Was Plausible & Verified
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Section 263 Revision Not Valid When AO Allows 32AC Deduction after enquiry
Income Tax
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Revision u/s. 263 quashed as object advancement of general public utility held as charitable purpose
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Debatable Issues No Basis for Penalty Under Section 271(1)(c): ITAT Mumbai
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PCIT Cannot Recast Business Disallowance as Unexplained Expenditure Under Section 69C
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ITAT Guwahati Deletes ₹1.75 Cr Cash Deposit Addition & Quashes 263 Revision
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PCIT rightly invoked revision u/s. 263 as trade scheme payment not verified accurately
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Entire ALV Cannot Be Assessed on Partially Let Out Property: ITAT Delhi
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PCIT Revision Upheld: AO Failed to Verify Low Profit Margin & Audit Need (Sec 263)
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No Error, No Prejudice – AO’s ICDS Verification Upheld- ITAT Quashes 263 Action
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AO’s acceptance of excess stock as business income upheld- 115BBE not attracted
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Mechanical Acceptance of Return: ITAT Upholds Section Revision in Liquor Trader’s Case
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ITAT Upholds Retailer’s Explanation for Cash Deposits – Addition Cut from ₹1.50 Cr to ₹5 Lakh
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