https://www.taxtmi.com/caselaws?id=360696 The Tribunal upheld the revision of the assessment order under section 263 of the Income Tax Act, 1961, finding the assessing officer's failure to consider the issue of dividend distribution tax as erroneous and prejudicial to revenue. The Tribunal dismissed the appeal, emphasizing the lack of application of relevant legal precedents and the assessing officer's failure to demonstrate the proper application of the High Court judgment in the assessment. en-us Fri, 18 May 2018 00:00:00 +0530 Mon, 21 May 2018 12:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360696 The Tribunal upheld the revision of the assessment order under section 263 of the Income Tax Act, 1961, finding the assessing officer's failure to consider the issue of dividend distribution tax as erroneous and prejudicial to revenue. The Tribunal dismissed the appeal, emphasizing the lack of application of relevant legal precedents and the assessing officer's failure to demonstrate the proper application of the High Court judgment in the assessment. Case-Laws Income Tax Fri, 18 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360696