#section 263
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1,655 articlesIncome Tax
Income Tax
Gem & jewellery Exhibitions for members benefit not commercial Activity: ITAT allows Section 11 exemption to GJEPC
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Income Tax
ITAT allows foreign travel expenses for board meetings in Singapore
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Income Tax
LTCG on Shares: Assumptions without substantial evidence of error shouldn’t trigger action u/s 263
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Assessment not erroneous if AO adopts plausible view despite PCIT’s different opinion
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On same observation & issue PCIT cannot direct to make enquiry what he deem fit
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Section 263 should not be exercised at instance of assessing officer
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Income Tax
Loss of penny stock: Section 263 revision not valid if twin conditions not fulfilled
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Section 263 revisionary power can’t be invoked solely on improper inquiry allegations
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Income Tax Addition cannot Be based Solely on unsubstantiated Loose Slips
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Alleged Bogus LTCG: AO’s Non-Addition Not Automatically makes order Erroneous
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ITAT deletes addition for share capital and share premium of Rs. 1.26 Crore
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Sale of penny stocks: High Court Affirms Section 263 Order
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Non-disclosure of Exempt LTCG Doesn’t Cause Revenue Loss: Invalidates Section 263 Proceedings
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Income Tax
