Jurisdiction u/s 263 by CIT(A) - AO has failed to take recourse ...
High Court Restores CIT's Order: Section 263 Jurisdiction Upheld Due to AO's Non-Application of Section 14A Provisions.
March 23, 2013
Case Laws Income Tax HC
Jurisdiction u/s 263 by CIT(A) - AO has failed to take recourse to the provisions of Section 14A - The interference by the C.I.T. was based on facts and not any change of opinion, thus the order of the CIT is restored. - HC
View Source