Revision u/s 263 - capital loss on account of share transactions ...

Order u/s 263 on Capital Loss from Shares Invalid if Based on Factual Error, Not Due to Inquiry Lapse.

September 5, 2019

Case Laws Income Tax AT

Revision u/s 263 - capital loss on account of share transactions - An order passed u/s 263 based on a mistake of fact, cannot be sustained. This is not a case of non enquiry or non application of mind. - AT

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Revision u/s 263 - capital loss on account of share transactions ...

Order u/s 263 on Capital Loss from Shares Invalid if Based on Factual Error, Not Due to Inquiry Lapse.

September 5, 2019

Case Laws Income Tax AT

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