Revision u/s 263 - Scope of the Tribunal to examine correctness ...

Income Tax

October 9, 2017

Revision u/s 263 - Scope of the Tribunal to examine correctness of the exercise of jurisdiction by the Commissioner is wide enough and not limited and restricted to the record as defined under clause (b) of sub-section (1) of Section 263 - HC

View Source

← Previous Next →

Revision u/s 263 - Scope of the Tribunal to examine correctness ...

Income Tax

October 9, 2017

You may also like:

Revision u/s 263 by CIT - the assessee had duly explained as to why certain receipts though subjected to TDS, would not be liable to be offered to tax such as...

Revision u/s 263 - Ld. Pr. CIT exercising jurisdiction under section 263 of the Act, directed the AO to make fresh assessment on the issues which were not the subject...

Tribunal has no jurisdiction to entertain a baggage matter for which the appellant may choose to exercise its right of revision before the Revisionary Authority - AT

Revision u/s 263 by CIT - the ITAT upheld the impugned order, dismissing the appeal of the assessee. The Tribunal ruled that the CIT had exercised revisional...

Revision u/s 263 - deduction claim u/s 80IA and excess claim of depreciation - Case of assessee as selected for limited scrutiny - - revisional jurisdiction u/s 263...

Revision u/s 263 - nature/scope of offshore services were not examined - the relief under the provisions of tax treaty has been granted to the Appellant without...

Revision u/s 263 - claim of TDS - In the absence of any demonstrable loss of revenue, interference in exercise of power u/s 263 cannot be justified - AT

Denial of CENVAT Credit - Capital goods - The intent is wide enough to accept MS Tank as capital goods. - HC

Penalty U/s 114 - attempt to export of foreign currencies - The expression “attempt” within the meaning of these penal provisions is wide enough - AT

Revision u/s 263 by CIT - Jurisdiction exercised by ld PCIT under section 263 of the Act is not in accordance with law. PCIT has selected the item (share capital and...

Quick Updates: