Court Upholds Section 263 Revision: Section 145A Must Be Followed for Accurate Income Reporting. https://www.taxtmi.com/highlights?id=13228 Revision u/s 263 - Section 145A is a non-obstante provision, which, therefore, is to be necessarily followed for the purpose of returning the income - revision upheld - AT en-us Sat, 29 Jun 2013 09:46:31 +0530 Sat, 29 Jun 2013 09:46:31 +0530 TaxTMI RSS Generator Court Upholds Section 263 Revision: Section 145A Must Be Followed for Accurate Income Reporting. https://www.taxtmi.com/highlights?id=13228 Revision u/s 263 - Section 145A is a non-obstante provision, which, therefore, is to be necessarily followed for the purpose of returning the income - revision upheld - AT Highlights Income Tax Sat, 29 Jun 2013 09:46:31 +0530 https://www.taxtmi.com/highlights?id=13228