The Tribunal held that revision under Section 263 is invalid without proving both error and revenue prejudice. The AO’s order was restored as ...
The case involved an addition based on AIR information regarding a property transaction. The Tribunal deleted the addition after finding that the assessee’s documentary evidence remained unchallenged ...
CHENNAI: Since their localities started developing some three decades ago, the residents of the fast-developing areas around Chennai have been waiting for the a ...
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