#section 263
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1,655 articlesIncome Tax
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Foreign travel expenditure incurred for obtaining donations is allowable
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Revisionary jurisdiction unsustainable as Pr.CIT finding is based on incorrect appreciation of facts
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Non-satisfaction of twin conditions doesn’t sustain revisionary jurisdiction u/s 263
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Revisionary order u/s 263 unsustainable as transaction accepted by AO post due application of mind
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Concise Assessment Order doesn’t Imply Lack of Enquiry – Section 263
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Revision u/s 263 unsustainable as plausible approach adopted by AO cannot be labeled as erroneous
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Tax Residency Certificate is only evidence required to be eligible for benefit under DTAA
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Revision order passed without adequate opportunity to file relevant material is unsustainable
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ITAT Quashes PCIT’s Revisional Order for Failure to Fulfill Twin Conditions
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Highseas Sale is non-speculative transaction as there is proper delivery of goods
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Income not taxable in India merely because overseas employer paid salary into NRE account in India
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Revision u/s 263 rightly invoked as AO failed to inquire valuation of shares vis-à-vis provisions of section 56(2)(viib)
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Section 263 can be invoked if Assessment was completed without proper inquiry
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