#section 263
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1,655 articlesIncome Tax
Income Tax
Assessment Order Lacking Proper Examination of Evidence Prejudicial to interest of Revenue
Income Tax
Income Tax
Section 263 Jurisdiction cannot exceed to issues not forming part of Limited scrutiny
Income Tax
Income Tax
Limited scrutiny is limited to aspects of information received through AIR returns
Income Tax
Income Tax
Limitations on Section 263 Based on Guideline Value vs. Sale Consideration
Income Tax
Income Tax
Revisionary order u/s 263 without giving finding that profit declared is erroneous is untenable
Income Tax
Income Tax
Invocation of revisionary power u/s 263 unsustainable as inquiry was duly conducted by AO
Income Tax
Income Tax
Revisionary Jurisdiction Can’t Exceed Scope of “Limited Scrutiny”
Income Tax
Income Tax
Revisionary proceedings u/s 263 exercised only based on facts verifiable from records is unjustified
Income Tax
Income Tax
Provisions of section 28(va) doesn’t apply in case of termination of call option
Income Tax
Income Tax
Invocation of section 263 unjustified as order passed after considering information
Income Tax
Income Tax
Revision order u/s 263 without satisfying two essential condition is unsustainable
Income Tax
Income Tax
Revenue cannot compute notional interest u/s. 13(2)(a) of Income Tax Act
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Income Tax
Additional depreciation on heavy vehicle inadmissible when used in own business & not on hire
Income Tax
Income Tax
