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    Income Tax

    Revision u/s 263 - accrual of income - Decree recognized...

    Section 263 Revision: CIT's Claim Unjustified as AO Conducted Proper Inquiry on Interest Accrual in Assessment.

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    Income TaxFebruary 9, 2021Case LawsAT

    Revision u/s 263 - accrual of income - Decree recognized interest on the decretal amount - AO has made specific inquiry and there was material on record before framing assessment order. - CIT was not justified in holding that the Assessing Officer has not made specific enquiries with regard to interest income. - AT

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