Section 263 Revision Justified: Assessing Officer Failed to Inquire on Financial Charges and TDS Liability on Freight Charges.

Revision u/s 263 - neither detail in respect of financial charges was also asked by the Assessing Officer nor any information was filed by the assessee - CIT is correct in holding that further enquiry was necessary to examine the sundry creditors, financial charges, liability of TDS on freight charges. - AT .....

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