Revision u/s 263 - assessee has made payment to persons ...

AO's Failure to Properly Enquire Payments u/s 40A(2)(b) Leads to Revision u/s 263 of Income Tax Act.

October 15, 2020

Case Laws Income Tax AT

Revision u/s 263 - assessee has made payment to persons specified u/s 40A(2)(b) - No enquiry has been done by the Ld. AO and if any enquiry has been claimed to have been done the same was acted on the basis of the wrong 3CB-3CD report which vitiates the entire proceeding - AT

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Revision u/s 263 - assessee has made payment to persons ...

AO's Failure to Properly Enquire Payments u/s 40A(2)(b) Leads to Revision u/s 263 of Income Tax Act.

October 15, 2020

Case Laws Income Tax AT

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