#section 263
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1,655 articlesIncome Tax
Income Tax
Payment of interest and penalty due to default in payment of license fee is revenue expenditure
Income Tax
Income Tax
Revision u/s. 263 based on audit objection impermissible: ITAT Chandigarh
Corporate Law
Corporate Law
Re-opening u/s. 147 quashed as not based on tangible material: Madras HC
Income Tax
Income Tax
Recording of consolidated satisfaction note u/s. 153C for different assessment years is bad-in-law
Income Tax
Income Tax
Orissa HC quashes Sec 263 Revision based on consistency & prior allowance of depreciation
Income Tax
Income Tax
Different View by PCIT Doesn’t Make AO’s Order Erroneous or Prejudicial: Gujarat HC
Income Tax
Income Tax
No Approval Needed for Conversion as Scrutiny Was Not Limited: ITAT Jaipur
Income Tax
Income Tax
Recording of satisfaction note pre-requisite for initiating proceeding u/s. 153C: Madras HC
Income Tax
Income Tax
Revision u/s. 263 not tenable when AO has taken plausible view: ITAT Delhi
Income Tax
Income Tax
Sec. 115BBE special rates not applied to income surrendered during survey
Income Tax
Income Tax
Re-assessment notice u/s. 148 sent to unrelated e-mail address is invalid service of notice
Income Tax
Income Tax
Income Tax Section 263 Order Cannot Be Construed as Closed Remand: Kerala HC
Income Tax
Income Tax
CIT cannot simply direct a further inquiry by AO without first establishing existing order’s erroneous nature
Income Tax
Income Tax
