Revision u/s 263 - denial of benefit U/s 11 and 12 and not ...
Case Laws Income Tax
April 2, 2016
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
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