Revision Powers u/s 263 Upheld: Incorrect Income Categorization by Assessing Officer Justifies Rectification.

Revision u/s 263 - in the fact situation of the case there was no bar in invoking the powers u/s 263 - The income of the assessee from staffing, which was not an income from export of computer software was also allowed by the Assessing Officer without any application of mind and without any enquiry. - HC .....

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