#section 263
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1,655 articlesIncome Tax
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Mere Pendency of Supreme Court Appeal No Ground for 263 Revision: ITAT Mumbai
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Disallowance to be made u/s. 37 and not u/s. 69C when genuineness of expense doubted
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ITAT Upholds PCIT’s Revision on Bogus Political Donation Deduction (Sec. 80GGC)
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Brought forward additional depreciation of preceding year not to be set off against opening WDV
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Loss on foreign currency derivative transaction and exchange rate difference allowed as expense
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ITAT Mumbai Quashes PCIT’s 263 Order Passed Without Notice & Beyond Limitation
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Section 263 Cannot Be Invoked Without Twin Condition Satisfaction: Calcutta HC
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AO’s 6% Profit Estimation Upheld -Difference of Opinion on Estimation Not Enough
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Section 263 Invoked Validly if AO Failed to Apply 115BBE on Surrendered Stock: ITAT Jaipur
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Trade Discount Not Commission: ITAT Quashes CIT’s Section 263 Revision for Overreach
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Verification, Not Estimation – ITAT Delhi Corrects AO’s Approach on Creditors & Expenses
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Omission to Disallow Interest on Unexplained Loans is Error – 263 Jurisdiction Valid
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ITAT Quashes 263 Revision on Political Donation – AO’s Enquiry Found Sufficient
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