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Income Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Revision u/s 263 - deduction u/s 80IB(10) - Though, it may be a ...

Case Laws     Income Tax

November 7, 2019

Revision u/s 263 - deduction u/s 80IB(10) - Though, it may be a fact that in course of assessment proceedings, the assessee might have furnish certain information/details in support of its claim however, the Assessing Officer is required to enquire into and actually verify assessee’s claim to reach a logical conclusion. - Revision upheld.

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