#section 263
Log in to FollowEvery article filed under the “section 263” tag — analysis, news and updates.
1,655 articlesIncome Tax
Income Tax
Section 263 Invalid as AO Adopted One of Two Possible Views on Section 14A Disallowance
Income Tax
Income Tax
Legal Expenses on Capital Assets Treated as Revenue: ITAT Quashes Section 263 Revision
Income Tax
Income Tax
Assessment Not Erroneous Due to PCIT’s Preference for Different Inquiry Method
Income Tax
Income Tax
ITAT Delhi Upholds CIT’s Order for Fresh Assessment Over Unverified Cash Deposits
Income Tax
Income Tax
Section 263 Cannot Be Invoked Solely for Lack of DVO Report: Karnataka HC
Income Tax
Income Tax
Depreciation on Finance Lease Rental Payment allowed to lessee: ITAT Mumbai
Income Tax
Income Tax
Bombay HC Upholds Addition on Unproved Purchases, Surprised AO Didn’t Make 100% Addition
Income Tax
Income Tax
HC Upholds Tribunal’s Finding of Genuine Transactions in Section 263 Proceedings
Income Tax
Income Tax
Section 263 Revision Requires Lack of Inquiry, Not Just Inadequate Inquiry
Income Tax
Income Tax
Section 263 Revision not permissible if Section 80P deduction allowable: ITAT Pune
Income Tax
Income Tax
Section 56(2)(x) Addition Deleted as Price Variation was Within 10% Tolerance
Income Tax
Income Tax
PCIT cannot exercise revisionary power u/s. 263 to restore issue for verification purpose: ITAT Ahmedabad
Income Tax
Income Tax
ITAT Delhi directed TPO to accept Advance Pricing Agreement parameters for royalty adjustment
Income Tax
Income Tax
