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Income Tax - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

Revision application u/s 264 to get refund - application by ...

Income Tax

February 7, 2013

Revision application u/s 264 to get refund - application by amalgamated company - order of CIT rejecting the application is erroneous - refund allowed u/s 237 - Tri

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  8. Revision u/s 264 - seeking direction to re-consider the claim of the petitioner for deduction u/s 80-IA - there is no limitation on the power of the Pr. CCIT, CCIT, CIT...

  9. Period of limitations u/s 153 - To include order of PCCIT/ CCIT u/s 263 or 264 for revision order which were not available earlier.

  10. Revision u/s 264 - computation of income from capital gains - Although, there is a detailed discussion with regard to the nature of the transaction, as to whether it is...

 

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