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Income Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Revision u/s 263 - AO has not made inquiry on the issue of ...

Income Tax

August 20, 2015

Revision u/s 263 - AO has not made inquiry on the issue of interest free advances and proportionate disallowance of interest thereon, on the issue of verification on TDS and on the claim and calculation of deduction u/s 80IB(7A) - revision upheld - AT

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  2. Revision u/s 263 - It is evident that A.O. made enquiries on the issue and assessee complied to the enquiries and filed all the required details. Thus, it is not a case...

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  7. Revision u/s 263 - tds credit issue non examination by AO - non examination of an issue by the AO renders the assessment erroneous and prejudicial to the interests of the revenue

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