#section 263
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1,655 articlesIncome Tax
Income Tax
Addition of difference of sales declared in P&L and cash book without providing sufficient opportunity untenable
Income Tax
Income Tax
Claim of depreciation on metro project to collect fare being intangible asset allowed: ITAT Delhi
Income Tax
Income Tax
PCIT’s Section 263 Revision Unjustified Without Proving Error & loss to revenue
Income Tax
Income Tax
Dept Appeal not maintainable before HC if tax demand is less than ₹2 crore: Rajasthan HC
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No Addition u/s 56(2)(viib) as Rule 11UA Permits 10% Tolerance on Issue Price vs FMV
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Income Tax
Revisionary proceedings u/s. 263 resulting into second opinion/ view of PCIT impermissible: ITAT Ahmedabad
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Revision u/s 263 could be invoked if Order was erroneous and prejudicial to interest of Revenue
Income Tax
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Sec. 263 Cannot Be Invoked When AO Follows One of Two Possible Views: Chhattisgarh HC
Income Tax
Income Tax
Comparative Analysis of Income Tax Appellate & Revisional Powers u/s 251, 263 & 264
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Invocation of provisions of section 263 by taking divergent view not justifiable: ITAT Ahmedabad
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Incorrect calculation of income rectifiable u/s. 154 and not by invoking jurisdiction u/s. 263: ITAT Ahmedabad
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Invoking jurisdiction u/s. 263 based on second view of PCIT not permissible: ITAT Ahmedabad
Income Tax
Income Tax
Section 10B Benefit Applicable Before Set Off of Unabsorbed Depreciation & Brought-Forward Losses
Income Tax
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