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    <title>Section 263 Revision: Capital Gain from Share Sale Excluded from Book Profit Tax, AO&#039;s Inquiry Found Inadequate.</title>
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    <description>Revision u/s 263 - capital gain earned by the assessee on sale of the shares has not been offered for the Book Profit tax under section 115JB - since no proper inquiry was conducted by the AO, the order is erroneous so far as it is prejudicial to the interest of the revenue.</description>
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      <description>Revision u/s 263 - capital gain earned by the assessee on sale of the shares has not been offered for the Book Profit tax under section 115JB - since no proper inquiry was conducted by the AO, the order is erroneous so far as it is prejudicial to the interest of the revenue.</description>
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