#section 263
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Revision action u/s. 263 cannot be taken as AO has applied his mind
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PCIT Cannot Revise When AO Took Possible View-10% Tolerance u/s 43CA Applies Retrospectively
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AO directed to verify members list for violation of sec. 18(1) of Karnataka Cooperative Societies (Amendment)Act 2014
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CSR Donations Eligible for 80G Deduction: ITAT Mumbai Clarifies in Revision Case
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PCIT Cannot Invoke Section 263 to Impose Section 270A Penalty: ITAT Ahmedabad
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PCIT, Don’t Cross Your Limit – Section 263 Can’t Expand Scrutiny: ITAT Ahmedabad
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ITAT Pune Upholds 263 Revision: AO’s Failure to Verify 54F Claim Renders Order Erroneous
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Revision u/s. 263 justified as AO accepted returned income without complete enquiry
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ITAT Quashes Sec 263 Revision Against Mauritius FPI for Lack of Error or Prejudice to Revenue
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No Fresh Claims Allowed in Consequential Assessment After Section 263 Revision
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Interest on Delayed Statutory Payments Deductible as Business Expense: ITAT Cochin
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ITAT Directs AO to Reconsider Section 271(1)(c) Penalty in Light of Quantum Appeal
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Receipt of equipment on returnable basis not demonstrated hence revision u/s. 263 justified
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