Revision u/s 263 - the disallowances under sections 14A and ...
CIT (Appeals) Already Addressed Disallowances u/ss 14A and 36(1)(iii); Section 263 Revision Not Applicable.
May 23, 2016
Case Laws Income Tax AT
Revision u/s 263 - the disallowances under sections 14A and 36(1)(iii) of the Act were the "matters" before the CIT (Appeals) - the same does not come under the jurisdiction of the CIT u/s 263 - AT
View Source