https://www.taxtmi.com/caselaws?id=180367 The High Court upheld the Commissioner's revision order under section 263 of the Income Tax Act and the Tribunal's decision to dismiss the assessee's appeal. The case emphasized the importance of proper inquiry and consideration of relevant factors in determining eligibility for set off and treatment of capital gains, stressing adherence to legal provisions and precedents in tax assessments. en-us Mon, 10 Dec 2012 00:00:00 +0530 Fri, 04 May 2018 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180367 The High Court upheld the Commissioner's revision order under section 263 of the Income Tax Act and the Tribunal's decision to dismiss the assessee's appeal. The case emphasized the importance of proper inquiry and consideration of relevant factors in determining eligibility for set off and treatment of capital gains, stressing adherence to legal provisions and precedents in tax assessments. Case-Laws Income Tax Mon, 10 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180367