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Income Tax - Highlights / Catch Notes

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Revision u/s 263 by CIT - the assessee has written off an amount ...

Case Laws     Income Tax

January 28, 2023

Revision u/s 263 by CIT - the assessee has written off an amount as advance written off towards cost of land and there is nothing available on record to show that the AO had made any enquiries in this regard which is required to be done - Revision proceedings sustained - AT

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