Revision u/s 263 - addition u/s. 68 r.w.s. 115BBE - Assessee has ...

Case Laws Income Tax

November 7, 2023

Revision u/s 263 - addition u/s. 68 r.w.s. 115BBE - Assessee has submitted before the AO that the repayment of unsecured loan was made from sell proceeds - the Tribunal was right in holding that it was not a case where there was lack of inquiry and therefore there was no ground on which revisionary powers under Section 263 could have been invoked - HC

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Revision u/s 263 - addition u/s. 68 r.w.s. 115BBE - Assessee has ...

Case Laws Income Tax

November 7, 2023

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