Revision u/s 263 - AO on merits has allowed the case u/s 54F of ...

Section 54F Relief Upheld: No Revision u/s 263 Needed; Decision Not Detrimental to Revenue Interests.

January 12, 2016

Case Laws Income Tax AT

Revision u/s 263 - AO on merits has allowed the case u/s 54F of the Act in accordance with law. This cannot be a case for revision u/s 263 - A decision of the AO could not be prejudicial to the interest of the revenue simply because it did not make detailed discussion - AT

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Revision u/s 263 - AO on merits has allowed the case u/s 54F of ...

Section 54F Relief Upheld: No Revision u/s 263 Needed; Decision Not Detrimental to Revenue Interests.

January 12, 2016

Case Laws Income Tax AT

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