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Income Tax - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Revision u/s 263 - The income of the assessee from staffing, ...

Case Laws     Income Tax

January 28, 2021

Revision u/s 263 - The income of the assessee from staffing, which was not an income from export of computer software was also allowed by the Assessing Officer without any application of mind and without any enquiry. Therefore, the Commissioner of Income Tax has rightly invoked the powers under Section 263 of the Act in the fact situation of the case. - Decided against assessee.C

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