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Income Tax - Highlights / Catch Notes

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Revision u/s 263 - disallowance u/s 14A r.w.r. 8D - the assessee ...

Income Tax

August 25, 2023

Revision u/s 263 - disallowance u/s 14A r.w.r. 8D - the assessee has not incurred any indirect expenses to earn the exempt income and ld. PCIT has not brought any material to show that the assessee has incurred indirect expenses to earn the exempt income. - PCIT has erred in invoking the provisions of Section 263 - AT

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