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Income Tax - Highlights / Catch Notes

Home Highlights February 2012 Year 2012 This

Revision u/s 263 - In view of 80IA(7) read with rule 18BBB, ...

Case Laws     Income Tax

February 29, 2012

Revision u/s 263 - In view of 80IA(7) read with rule 18BBB, unless audit report of p/y is furnished no deduction is available. - CIT was justified in holding the order of the AO as erroneous in so far as it was prejudicial to the interests of Revenue. - AT

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