Revision u/s 263 - exemption u/s 10(1) - agricultural income - ...

Case Laws Income Tax

November 30, 2022

Revision u/s 263 - exemption u/s 10(1) - agricultural income - no details are filed by the assessee and the Ld.AO has not verified the exemption claimed by the assessee under section 10(1) of the Act. Thus, in our view, the original assessment is completed without proper enquiries - revision proceedings sustained - AT

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Revision u/s 263 - exemption u/s 10(1) - agricultural income - ...

Case Laws Income Tax

November 30, 2022

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