https://www.taxtmi.com/caselaws?id=257127 The High Court upheld the Tribunal's decision, ruling in favor of the assessee regarding the revision made by the Commissioner of Income Tax under Section 263. The Court found that the CIT's revision was unwarranted as the assessing officer's decision was not erroneous. Additionally, the Court dismissed the appeal on the deduction under Section 80-O for tower testing activities, stating that the tax effect was below the threshold for filing an appeal and did not meet the exceptions specified in the Central Board of Direct Taxes instructions. en-us Tue, 17 Feb 2015 00:00:00 +0530 Fri, 05 Aug 2022 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257127 The High Court upheld the Tribunal's decision, ruling in favor of the assessee regarding the revision made by the Commissioner of Income Tax under Section 263. The Court found that the CIT's revision was unwarranted as the assessing officer's decision was not erroneous. Additionally, the Court dismissed the appeal on the deduction under Section 80-O for tower testing activities, stating that the tax effect was below the threshold for filing an appeal and did not meet the exceptions specified in the Central Board of Direct Taxes instructions. Case-Laws Income Tax Tue, 17 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257127