Can Section 263 Be Invoked When There Is No Tax Loss to the Revenue? ITAT Kolkata Reiterates the Twin Conditions of Revision Keywords: Section 263 Income Tax Act, revision under Section 263, erroneous and prejudicial to revenue, Section 80IA deduction, ITAT Kolkata Section 263, Commissioner revision powers, no prejudice to revenue, twin conditions Section 263, deduction…
The post Can Section 263 Be Invoked When There Is No Tax Loss to the Revenue? ITAT Kolkata Reiterates the Twin Conditions of Revision appeared first on The Tax Talk.
