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        Income Tax

        Revision u/s 263 - when there will be no Revenue loss even if...

        Commissioner Can't Use Section 263 If No Revenue Loss, Even When Section 45(2) Applies, and Capital Gains Are Accepted.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Revision u/s 263 - when there will be no Revenue loss even if provisions of section 45(2) is applied then in such a situation the Commissioner is not allowed to exercise its power u/s 263 of the Act merely because the AO has accepted the capital gains declared by the assessee.
                                Note: It is a system-generated summary and is for quick reference only.
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