#section 263
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1,655 articlesIncome Tax
Income Tax
Scope of verification in limited scrutiny not extendable to other issues
Income Tax
Income Tax
VSV Scheme Settlement and Section 263 Revision: Closure of Tax Disputes?
Income Tax
Income Tax
Understanding Section 263 of Income Tax Act, 1961: A Comprehensive Guide
Income Tax
Income Tax
Interest on TDS being compensatory in nature is allowable u/s 37(1)
Income Tax
Income Tax
Revisional Power: Difference of Opinion Alone Insufficient to invoke Section 263
Income Tax
Income Tax
Receipt of government grant in lieu of Financial Restructuring Plant not to be reduced from capital assets
Income Tax
Income Tax
Dividend received by company having PE in Oman is not taxable in India
Income Tax
Income Tax
Income Surrendered During Survey Not Taxable at 60% under Section 115BBE
Income Tax
Income Tax
Inadequate Explanation for Appeal Filing Delay – ITAT denies Condonation
Income Tax
Income Tax
Revisionary proceedings u/s 263 justified as order passed without proper inquiry and verification
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Income Tax
Section 263 can be invoked for Real Errors & Not to invent or explore errors
Income Tax
Income Tax
Conversion of firm to company for consideration of paid up share capital doesn’t amount to transfer
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Income Tax
Invocation of revisionary jurisdiction u/s. 263 unjustified when AO took plausible view
Income Tax
Income Tax
