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Income Tax - Highlights / Catch Notes

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Revision u/s 263 by CIT - As against the interest income as per ...

Case Laws     Income Tax

November 21, 2022

Revision u/s 263 by CIT - As against the interest income as per Form 26AS, the assessee has accounted for the same at less in the P&L account and there is under assessment of interest income which the AO failed to enquire. - Revision proceedings are valid - AT

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