#section 263
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PCIT Cannot invoke Section 263 Where AO Conducted Full Loan Verification: ITAT Nagpur
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ITAT Nagpur Quashes PCIT’s 263 Revision: Protective Addition Cannot Be Substituted
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Difference of opinion cannot justify Section 263 revision if AO taken Plausible View
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ITAT Delhi Quashes ₹986 Cr Royalty Addition on International Shipping Income
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Foreign Exchange Loss on Import Creditors Allowed Despite No Business: ITAT Delhi
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Section 263 Cannot Be Invoked Without Specific Error: ITAT Ahmedabad
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Mere inadequacy of enquiry by AO cannot justify invoking Section 263
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Time-Barred Section 148 Notice Nullifies 263 Revision: ITAT Mumbai Quashes PCIT’s Order
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Unregistered Sale Agreement with Spouse Not Enough for 54F Claim: ITAT Hyderabad
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Invalid Reassessment Notice by JAO Renders 263 Revision Non-Est: ITAT Chennai
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CSR Donations Eligible u/s 80G – 263 Revision Quashed-ITAT Mumbai
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Allotment Date Counts for Indexation – PCIT Can’t Expand Limited Scrutiny – 263 Revision Quashed
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Section 263 Jurisdiction Fails – AO’s Plausible View in Search Cases Upheld
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