https://www.taxtmi.com/caselaws?id=361727 The Allahabad High Court upheld the Tribunal's decision, emphasizing the necessity of establishing errors or prejudice to the revenue before invoking Section 263 of the Income Tax Act. The judgment favored the assessee, dismissing the appeal filed by the department. en-us Mon, 12 Mar 2018 00:00:00 +0530 Tue, 12 Jun 2018 21:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361727 The Allahabad High Court upheld the Tribunal's decision, emphasizing the necessity of establishing errors or prejudice to the revenue before invoking Section 263 of the Income Tax Act. The judgment favored the assessee, dismissing the appeal filed by the department. Case-Laws Income Tax Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361727