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Income Tax - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Revision u/s 263 - Belated filing of return for claiming ...

Income Tax

November 8, 2023

Revision u/s 263 - Belated filing of return for claiming deduction u/s 80-IA - the requirement of separate balance sheet of the power generation unit for admissibility of deduction u/s 80IA as prescribed in Rule 18BBB - The specific requirement of the Section for allowing the deduction was not touched by the Ld. AO, this makes the order of Ld. AO erroneous, which was without proper enquiries and examination of the records. - AT

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