TMI BlogRevision u/s 263 - addition u/s 14A - the assessee had erred on the revenue side and offered more amount...Revision u/s 263 - addition u/s 14A - the assessee had erred on the revenue side and offered more amount of disallowance u/s 14A of the Act which has been accepted by the ld AO - it had only caused prejudice to the interest of the assessee. Hence, the dual conditions stipulated in section 263 of the Act are not satisfied cumulatively. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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