CIT CANNOT INCREASE DISALLOWANCE OF EXPENSES FROM 5 TO 25% IN REVISION U/S 263

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WHETHER REVISION IS JUSTIFIED U/S 263 WHEN IT IS DONE DUE TO WRONG INTERPRETATION OF SEC.56(2)(viia) WHETHER REVISION IS JUSTIFIED U/S 263 WHEN IT IS DONE DUE TO WRONG INTERPRETATION OF SEC.56(2)(viia)
Q NO 5 (A) | Can CIT Revise the Order under Section 263? |DT |DEC 2024 |SUGGESTED ANSWER |CMA FINAL Q NO 5 (A) | Can CIT Revise the Order under Section 263? |DT |DEC 2024 |SUGGESTED ANSWER |CMA FINAL
CAN ASSESSING OFFICER RECOMMEND REVISION UNDER SECTION 263 TO CIT? CAN ASSESSING OFFICER RECOMMEND REVISION UNDER SECTION 263 TO CIT?
WHETHER ORDER BY A.O GIVING EFFECT TO ORDER OF SETTLEMENT COMMISSION AMENABLE TO REVISION U/S 263? WHETHER ORDER BY A.O GIVING EFFECT TO ORDER OF SETTLEMENT COMMISSION AMENABLE TO REVISION U/S 263?
14A Disallowance of Expenses related to taxable income 14A Disallowance of Expenses related to taxable income
ITAT restricted disallowance of 5% on all expenses ITAT restricted disallowance of 5% on all expenses
WHETHER REVISION IS JUSTIFIED U/S 263 WHEN IT IS DONE DUE TO WRONG INTERPRETATION OF SEC.56(2)(viia) WHETHER REVISION IS JUSTIFIED U/S 263 WHEN IT IS DONE DUE TO WRONG INTERPRETATION OF SEC.56(2)(viia)
ITAT upheld revision proceedings u/s 263 ITAT upheld revision proceedings u/s 263