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Revision u/s 263 - CIT's notice proceed on incorrect assumption with regard to the character and nature of the IT Park building which he erroneously considered to be "Trading Stock". The CIT therefore could not proceed u/s 263 by assuming incorrect facts which are not borne out from records - Tri

Income Tax - Revision u/s 263 - CIT s notice proceed on incorrect assumption with regard to the character and nature of the IT Park building which he erroneously considered to be Trading Stock . The CIT therefore could not proceed u/s 263 by assuming incorrect facts which are not borne out from records - Tri - TMI Updates - Highlights .....

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