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    <description>Revision u/s 263 - AO has not made inquiry on the issue of interest free advances and proportionate disallowance of interest thereon, on the issue of verification on TDS and on the claim and calculation of deduction u/s 80IB(7A) - revision upheld - AT</description>
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      <description>Revision u/s 263 - AO has not made inquiry on the issue of interest free advances and proportionate disallowance of interest thereon, on the issue of verification on TDS and on the claim and calculation of deduction u/s 80IB(7A) - revision upheld - AT</description>
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