#section 263
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Inadequate enquiry not give any right to CIT to revise assessment order: ITAT Surat
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Revision order u/s 263 was passed in name of deceased assessee: ITAT set-aside order
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No revision u/s 263 on the basis of “Borrowed Satisfaction”
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Revision u/s. 263 quashed as enquiry already conducted during assessment: ITAT Ahmedabad
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Interest from investment with co-operative society engaged in banking business deductible u/s. 80P(2)(d)
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Deduction u/s. 80P(2)(d) available to co-operative society for interest earned from co-operative bank
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Deduction u/s. 80IA(4) not admissible to assessee collecting and transporting solid waste
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Order u/s. 263 not sustained since arguments or submissions of assessee not considered: ITAT Ahmedabad
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Temple Trust Exemptions u/s 11 & 12 allowed due to inapplicability of 12A(1)(ba) amendment for AY 2017-18
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Section 275(1A) empowers AO to enhance or reduce penalty based on order passed by higher authority
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Revision u/s. 263 justified as AO granted relief without adequate inquiry into claim: ITAT Mumbai
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Mentioning wrong PAN number of deceased person, is not a curable defect: ITAT Delhi
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Order passed u/s. 263 without discussing or rebutting arguments of assessee not sustainable: ITAT Ahmedabad
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