#section 263
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Inadequate Enquiry Alone does Not Warrant Invoking Section 263 of Income Tax Act
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Revision u/s 263 sustained as assessment completed in a routine and mechanical manner
Income Tax
Income Tax
CIT(A) cannot exercise enhancement power on issue not dealt by AO
Income Tax
Income Tax
Section 263: Revision unjustified as AO took possible view based on available records
Income Tax
Income Tax
TDS not deductible from discount paid on prepaid sim card/ recharge vouchers
Income Tax
Income Tax
Revisionary order unsustainable as issue of exemption u/s 11 considered during scrutiny assessment
Income Tax
Income Tax
Conditions for invoking Section 263: AO Order must be Erroneous & Prejudicial to Revenue
Income Tax
Income Tax
Plea of defect in the notice not accepted as it had caused no prejudice to assessee
Income Tax
Income Tax
AO Conducted Enquiry on High Premium Shares; PCIT Error in Section 263 Exercise: HC
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Income Tax
Denial of 80IA Benefit in 4th Year Unjustified: Delhi HC
Income Tax
Income Tax
No Section 263 Revision for Non-Limited Scrutiny Issues in Limited scrutiny cases: ITAT
Income Tax
Income Tax
Interest on deposits from co-op bank eligible for Section 80(2)(d) deduction
Income Tax
Income Tax
Delhi High Court Quashes Time-Barred Assessment Proceedings
Income Tax
Income Tax
