Revision u/s 263 - assessee has not accounted for interest ...
Case Laws Income Tax
November 10, 2018
Revision u/s 263 - assessee has not accounted for interest income in the books of account on advance to IAL - Since the AO has considered the issue and applied his mind before passing the assessment order, CIT is not empowered to revise the order u/s 263.
View Source