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Income Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Revision u/s 263 - disallowance u/s 14A - where the Assessing ...


Section 263 Revision Dismissed: Assessing Officer's Order on Section 14A Disallowance Upheld as Non-Erroneous.

February 27, 2016

Case Laws     Income Tax     AT

Revision u/s 263 - disallowance u/s 14A - where the Assessing Officer had recorded the satisfaction as required under section 14A of the Act, made enquiries and accepted the calculations of the assessee, such an order passed by the Assessing Officer cannot be said to be erroneous - AT

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