Revision u/s 263 - non consideration of provision of law ...

Income Tax Commissioner invokes Section 263 for capital gains, citing overlooked Section 50C on stamp value substitution.

April 12, 2019

Case Laws Income Tax AT

Revision u/s 263 - non consideration of provision of law relating to substitution of sales consideration with stamp value u/s 50C for capital gain computation is sufficient to invoke jurisdiction u/s 263 by CIT(A) even if the matter was examined by the AO

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Revision u/s 263 - non consideration of provision of law ...

Income Tax Commissioner invokes Section 263 for capital gains, citing overlooked Section 50C on stamp value substitution.

April 12, 2019

Case Laws Income Tax AT

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