https://www.taxtmi.com/highlights?id=25503 Revision u/s 263 - The share premium so received was capital receipt not liable to tax during the year under consideration. Necessary enquiries with regard to share capital so received was made by the AO - revision u/s 263 is not valid - AT en-us Fri, 23 Oct 2015 21:48:01 +0530 Fri, 23 Oct 2015 21:48:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=25503 Revision u/s 263 - The share premium so received was capital receipt not liable to tax during the year under consideration. Necessary enquiries with regard to share capital so received was made by the AO - revision u/s 263 is not valid - AT Highlights Income Tax Fri, 23 Oct 2015 21:48:01 +0530 https://www.taxtmi.com/highlights?id=25503