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Income Tax - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

Revision u/s 263 - tds credit issue non examination by AO - non ...

Income Tax

August 5, 2017

Revision u/s 263 - tds credit issue non examination by AO - non examination of an issue by the AO renders the assessment erroneous and prejudicial to the interests of the revenue

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  7. Revision u/s 263 - CIT(A) does not have any jurisdiction over those issues which have not been considered by the AO. - AT

  8. Revision u/s 263 - Disallowance u/s 40(a)(ia) on non deduction of TDS - The Tribunal found that the Principal Commissioner had incorrectly invoked section 263 as the...

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  10. Revision u/s 263 - Unexplained cash deposits - Merely because documents, noted by the AO to be produced by the creditor of source of cash deposit in response to summons...

 

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