Revision u/s 263 - denial of benefit U/s 11 and 12 and not ...
Court Sets Aside Revision Under Sec 263 of Income Tax Act; Conflicting Opinions on Sections 11, 12, and Depreciation.
April 2, 2016
Case Laws Income Tax AT
Revision u/s 263 - denial of benefit U/s 11 and 12 and not allowing depreciation -AO has formed one of the view but the ld CIT(Exemption) has formed another view on same facts and circumstances, therefore, change of opinion is not permissible under the law - revision set aside - AT
View Source