Revision u/s 263 by CIT - Applicability of Higher rate of tax ...

Case Laws Income Tax

October 13, 2023

Revision u/s 263 by CIT - Applicability of Higher rate of tax u/s 115BBE on surrendered income - The applicability of the amended provision of section 115BBE of the Act, which prompted the PCIT to assume jurisdiction u/s 263 of the Act is highly debatable issue, and therefore wrongly assumed jurisdiction u/s 263. - AT

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Revision u/s 263 by CIT - Applicability of Higher rate of tax ...

Case Laws Income Tax

October 13, 2023

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