Revision u/s 263 - Deemed dividend u/s 2(22)(e) - where AO has ...
Section 263 Revision Blocked: AO's View on Deemed Dividends u/s 2(22)(e) Stands, Limiting Commissioner's Powers.
November 18, 2014
Case Laws Income Tax AT
Revision u/s 263 - Deemed dividend u/s 2(22)(e) - where AO has adopted a possible view, based on legal precedents, and the Commissioner is denuded from exercising his power under Section 263 - AT
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