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Income Tax - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Revision u/s 263 - referring specified domestic transaction to ...

Income Tax

June 27, 2020

Revision u/s 263 - referring specified domestic transaction to the TPO - since clause (i) of section 92BA never existed in the statute book therefore, ld PCIT cannot exercise his jurisdiction under section 263 of the Act in respect of specified domestic transactions referred to in clause (i) of section 92BA of the Act.

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  1. Revision u/s 263 - PCIT issued the above show cause notice u/s 263 in respect of specified domestic transactions referred to in clause (i) of section 92BA of the Act...

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