Revision u/s 263 by CIT - As per PCIT AO fails to examine the issue on increase in share premium in...

Revision u/s 263 by CIT - As per PCIT AO fails to examine the issue on increase in share premium in light of provisions of section 56(2)(vii), although, the assessee has made huge cash deposits during demonetization period, the AO has not verified the issue in light of SOP issued by CBDT for verification - Revision proceedings sustained - AT .....

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