#section 263
Log in to FollowEvery article filed under the “section 263” tag — analysis, news and updates.
1,655 articlesIncome Tax
Income Tax
SC held broken period interest on securities should be allowed as revenue expense
Income Tax
Income Tax
View taken by AO cannot be set aside or deferred as per provisions of section 263: ITAT Ahmedabad
Income Tax
Income Tax
Section 68 Addition sustained as creditworthiness of lender not proved: ITAT Visakhapatnam
Income Tax
Income Tax
No addition for Bogus purchases if CESTAT ruled that purchases were not bogus
Income Tax
Income Tax
Revision order u/s. 263 sustained as assessment made without proper enquiry: ITAT Delhi
Income Tax
Income Tax
Revision order u/s. 263 quashed as order passed in original proceeding itself is illegal: ITAT Surat
Income Tax
Income Tax
Section 115BBE Not Applicable to Income Business Income: ITAT Jaipur
Income Tax
Income Tax
Once indexed renovation expense of co-owner accepted benefit should be granted even without proof
Income Tax
Income Tax
Wrongful allowance of set off of brought forward loss prejudicial to interest of revenue: ITAT Cuttack
Income Tax
Income Tax
Order deemed to be erroneous as passed without making necessary inquiries and verification
Income Tax
Income Tax
Assessment u/s 147 on protective basis could not be made without a substantive assessment
Income Tax
Income Tax
Revision order was remanded back for re-examination of assessee’s qualification as venture capital u/s. 56(2)(viib)
Income Tax
Income Tax
Excess stock found during a tax survey should be treated as business income
Income Tax
Income Tax
