Revision u/s 263 - capital gain earned by the assessee on sale ...
Case Laws Income Tax
December 5, 2018
Revision u/s 263 - capital gain earned by the assessee on sale of the shares has not been offered for the Book Profit tax under section 115JB - since no proper inquiry was conducted by the AO, the order is erroneous so far as it is prejudicial to the interest of the revenue.
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