https://www.taxtmi.com/caselaws?id=11624 The High Court remitted the case back to the Tribunal for reconsideration regarding the validity of canceling the order under section 263 of the Income-tax Act and the entitlement to revenue deduction for revaluation of securities. The High Court emphasized the importance of accurately assessing the valuation method of securities and thoroughly examining the entitlement to revenue deductions, highlighting the need for a comprehensive evaluation of factual and legal aspects in tax matters. en-us Thu, 19 Dec 2002 00:00:00 +0530 Wed, 03 Feb 2010 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11624 The High Court remitted the case back to the Tribunal for reconsideration regarding the validity of canceling the order under section 263 of the Income-tax Act and the entitlement to revenue deduction for revaluation of securities. The High Court emphasized the importance of accurately assessing the valuation method of securities and thoroughly examining the entitlement to revenue deductions, highlighting the need for a comprehensive evaluation of factual and legal aspects in tax matters. Case-Laws Income Tax Thu, 19 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11624