https://www.taxtmi.com/caselaws?id=205286 The Court upheld the Commissioner's revisional order under section 263 of the Income-tax Act, finding the Assessing Officer's failure to consider disallowances under sections 40A(3) and 40(a)(ia) for certain years as erroneous. The Tribunal affirmed the importance of correctly applying tax provisions during assessments, dismissing all appeals and allowing the assessee to claim eligible benefits during the revision process based on the Commissioner's directives. en-us Fri, 15 Oct 2010 00:00:00 +0530 Wed, 19 Dec 2012 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205286 The Court upheld the Commissioner's revisional order under section 263 of the Income-tax Act, finding the Assessing Officer's failure to consider disallowances under sections 40A(3) and 40(a)(ia) for certain years as erroneous. The Tribunal affirmed the importance of correctly applying tax provisions during assessments, dismissing all appeals and allowing the assessee to claim eligible benefits during the revision process based on the Commissioner's directives. Case-Laws Income Tax Fri, 15 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205286