#section 263
Log in to FollowEvery article filed under the “section 263” tag — analysis, news and updates.
1,655 articlesIncome Tax
Income Tax
Revisionary jurisdiction u/s. 263 not invocable as twin pre-conditions not satisfied
Income Tax
Income Tax
AO’s proper inquiry on ESOP expenses: ITAT quashes revision order
Income Tax
Income Tax
Revision u/s. 263 for mere non-production of certificate in Form 3CL not justified
Income Tax
Income Tax
Section 56(2)(viib) Inapplicable to Holding-Subsidiary Share Issuance: ITAT Delhi
Income Tax
Income Tax
Profit by captive consumption of electricity eligible for deduction u/s. 80-IA: Rajasthan HC
Income Tax
Income Tax
Addition for capital contribution from partners not sustained as identity of partners and genuineness of transaction established
Income Tax
Income Tax
Calcutta HC Dismisses Income Tax Appeal Due to Insolvency Moratorium
Income Tax
Income Tax
Reopening u/s. 147 based on communication without independent application of mind is invalid
Income Tax
Income Tax
Initiation of revision proceedings u/s. 263 based on audit objection not tenable in law: ITAT Jaipur
Income Tax
Income Tax
Addition not justified as fair market value determined as per rule 11UA: ITAT Jodhpur
Income Tax
Income Tax
PCIT Cannot invoke Section 263 to Change Profit Estimation Rate: ITAT Nagpur
Income Tax
Income Tax
Failure to record opinion on penalty not makes assessment erroneous: ITAT Jaipur
Income Tax
Income Tax
CIT cannot invoke Section 263 for detailed Inquiry When AO Has Examined Issues: ITAT Mumbai
Income Tax
Income Tax
