Simply because the overseas employer paid salary into NRE account of the assessee in India, would by itself, not imply…
Power of revision u/s 263 cannot be exercised to collect more taxes by bringing income within the ambit of Sections…
Arbitration award paid by sale of property not cost of improvement – Supreme Court holds assessment order as erroneous and…
Accepting rental income from commercial complex as business income instead of house property was erroneous and prejudicial to the interest…
Revision u/s 263 to make additions substantively instead of protectively not sustainable - ITAT ABCAUS Case Law Citation ABCAUS 3631…
Assessee’s time cannot be taken for granted by Income Tax Department. Assessee can not be made to appear before the…
Issues already considered by CIT(A) in his order, cannot be again a subject matter of revision by Pr CIT u/s…
Whether AO applied his mind or not is question of fact not law – SC dismisses SLP of Department challenging…
Expression ‘without making inquiries or verification’ in Section 263 to be read in conjunction with the words ‘which should have…
No revision u/s 263 simply because AO in order did not make an elaborate discussion - ITAT ABCAUS Case Law…