https://www.taxtmi.com/caselaws?id=331257 The tribunal upheld the Commissioner of Income Tax's jurisdiction under Section 263, affirming disallowances by the Assessing Officer and emphasizing the need for proper enquiry and substantiation of claims. The appeals by the assessee were dismissed, reinforcing the importance of detailed scrutiny in tax assessments to prevent erroneous outcomes prejudicial to Revenue interests. en-us Fri, 17 Jun 2016 00:00:00 +0530 Thu, 18 Aug 2016 08:11:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331257 The tribunal upheld the Commissioner of Income Tax's jurisdiction under Section 263, affirming disallowances by the Assessing Officer and emphasizing the need for proper enquiry and substantiation of claims. The appeals by the assessee were dismissed, reinforcing the importance of detailed scrutiny in tax assessments to prevent erroneous outcomes prejudicial to Revenue interests. Case-Laws Income Tax Fri, 17 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331257