Court Rules in Favor of Taxpayer: Mistake in Deduction Section Does Not Affect Revenue Interests, Vacates Section 263 Order.

Claim for deduction u/s.54 or u/s 54F - , mentioning of the wrong section in the return of income while claiming deduction cannot be considered as prejudicial to the interest of the Revenue - order of CIT u/s 263 vacated - AT .....

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