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Section 263 Revision Upheld for Three Issues, Dismissed for Legal and Professional Charges After Special Audit Review.

Revision u/s 263 - failure of the AO to consider the items of expenditure that were the subject of verification in the Special Audit u/s 142(2A) - Order u/s 263 confirmed with respect to 3 issues but quashed with respect to legal and professional charges. .....

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