#section 263
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Section 263 Revision Invalid for Non-Initiation of 271D Penalty Before 01.04.2025: ITAT Ahmedabad
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A Notice to the Dead Cannot Bring Reassessment to Life: Chennai ITAT
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ITAT Pune Holds Vaki Land a Capital Asset, Denies Section 54B Deduction
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Reassessment Void for Absence of Mandatory Section 143(2) Notice: Gujarat HC
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CIT(A)-Decided Issue Cannot Be Revised Under Section 263: ITAT Mumbai
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ITAT Mumbai Sets Aside Section 263 Revision During IBC Moratorium
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ITAT Chennai Quashes Section 263 Revision Over Earlier-Year Lease Advances
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ITAT Chennai Grants Section 10(37) Exemption on Enhanced Agricultural Land Compensation
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ITAT Rejects Search-Based Suspicion, Upholds Deletion of ₹28.50 Crore Addition U/s 68
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CSR Deduction under Section 80G Valid Where AO Took a Plausible View: ITAT Mumbai
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ITAT Deletes ₹7.5 Cr Section 69C Addition on Recorded Consultancy Expenses
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CSR expenditure eligible for Section 80G deduction despite Section 37(1) disallowance: ITAT Mumbai
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Section 263: PCIT Cannot Substitute Opinion for AO’s Enquiry & Plausible View
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