Human-probability test defeats political donation deductions where banking records mask accommodation-entry fund layering rather than genuine contribu...
Revision u/s 263 - the facts demonstrate that necessary enquiry have been conducted by the AO and relevant documents regarding the issue was received by the AO - CIT may be of the opinion that it is erroneous but in no way it can be prejudicial to the interest of the Revenue since there there is always a difference between any enquiry conducted or no enquiry conducted - revision set aside
Revision u/s 263 - the facts demonstrate that necessary enquiry have been conducted by the AO and relevant documents regarding the issue was received by the AO - CIT may be of the opinion that it is erroneous but in no way it can be prejudicial to the interest of the Revenue since there there is always a difference between any enquiry conducted or no enquiry conducted - revision set aside
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