If two views are possible and AO has adopted one view, CIT cannot presume that “it is prejudicial to the revenue”
If two views are possible and AO has adopted one view, CIT cannot presume that “it is prejudicial to the revenue”…
section-263
Validity of revision under section 263 if no reference is made by AO to TPO as regards specified domestic transaction
Validity of revision under section 263 if no reference is made by AO to TPO as regards specified domestic transaction…
Deemed dividend under section 2(22)(e): Receipt of advance vis-a-vis no accumulated profit in case of lending company
Deemed dividend under section 2(22)(e): Receipt of advance vis-a-vis no accumulated profit in case of lending company Short Overview Since…
Revision under section 263– Erroneous and prejudicial order–AO made proper enquiry
Om Art Prints v. CIT Decision: In assessee’s favour./p> Revision under section 263–Erroneous and prejudicial order—AO made proper enquiry Facts: After…
