https://www.taxtmi.com/caselaws?id=183222 The court upheld its earlier stance and ruled in favor of the assessee regarding the applicability of section 263 to the assessment order. The subsequent questions related to business connection and tax liability were deemed unnecessary for consideration. The court disposed of the reference, affirming its decision in favor of the assessee and against the revenue. en-us Tue, 23 Oct 2007 00:00:00 +0530 Wed, 01 Jun 2016 18:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183222 The court upheld its earlier stance and ruled in favor of the assessee regarding the applicability of section 263 to the assessment order. The subsequent questions related to business connection and tax liability were deemed unnecessary for consideration. The court disposed of the reference, affirming its decision in favor of the assessee and against the revenue. Case-Laws Income Tax Tue, 23 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183222