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Revision u/s 263 - AO is only required to write decision on contentious issues placed before him and not...

Revision u/s 263 - AO is only required to write decision on contentious issues placed before him and not to write decision on the issues on which sufficient enquiry was made and the AO and after enquiry AO is satisfied that the issue is covered in favor of the assessee in accordance with the provisions of law - No error in the order passed by the AO once sufficient enquiry were made - AT .....

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