Revision u/s 263 - disallowance u/s 36(1)(iii) - Since the issue ...
Case Laws Income Tax
March 6, 2023
Revision u/s 263 - disallowance u/s 36(1)(iii) - Since the issue under consideration during the assessment proceedings was only confined to the disallowance of interest expenses on debentures, therefore, we are of the considered view that revision proceedings under section 263 have correctly been initiated in respect of this issue. - AT
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