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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Revision u/s 263 - no books of accounts maintained in regular ...


High Court Upholds Revision u/s 263: Business Failed to Maintain and Produce Books of Accounts for Examination.

September 28, 2013

Case Laws     Income Tax     HC

Revision u/s 263 - no books of accounts maintained in regular course of business and prepared in due discharge of their duties by their Accountant or their C.A, had in fact been produced much-less for examination, as recorded in order of the AO - revision upheld - HC

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