TMI BlogRevision u/s 263 - deduction u/s 80IB(10) - Though, it may be a fact that in course of assessment...Revision u/s 263 - deduction u/s 80IB(10) - Though, it may be a fact that in course of assessment proceedings, the assessee might have furnish certain information/details in support of its claim however, the Assessing Officer is required to enquire into and actually verify assessee’s claim to reach a logical conclusion. - Revision upheld. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
