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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 by CIT - As against the interest income as per Form 26AS, the assessee has accounted for the same at less in the P&L account and there is under assessment of interest income which the AO failed to enquire. - Revision proceedings are valid - AT

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