Revision u/s 263 - The materials (reasons) referred by the CIT ...
CIT's Section 263 Revision Reasons Deemed Superficial; Raise Suspicion Without Firm Conclusion or Supportive Evidence.
December 6, 2019
Case Laws Income Tax AT
Revision u/s 263 - The materials (reasons) referred by the CIT are superficial, which at the most can rise a suspicion only. No firm conclusion can be drawn nor support the stand taken by the ld.Commissioner
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