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Income Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Revision u/s 263 - claim of TDS - In the absence of any ...


Section 263 Revision: No Justification for TDS Claim Review Without Evidence of Revenue Loss, Unwarranted Interference Highlighted.

March 9, 2017

Case Laws     Income Tax     AT

Revision u/s 263 - claim of TDS - In the absence of any demonstrable loss of revenue, interference in exercise of power u/s 263 cannot be justified - AT

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