Assessing Officer's Lack of View on Section 80IC Deduction Leads to Upheld Revision u/s 263. https://www.taxtmi.com/highlights?id=44260 Revision u/s 263 - Deduction u/s 80IC - Since, AO had not expressed any view in that behalf as is discernible from the assessment order, revision order sustained. en-us Fri, 01 Feb 2019 17:25:11 +0530 Fri, 01 Feb 2019 17:25:11 +0530 TaxTMI RSS Generator Assessing Officer's Lack of View on Section 80IC Deduction Leads to Upheld Revision u/s 263. https://www.taxtmi.com/highlights?id=44260 Revision u/s 263 - Deduction u/s 80IC - Since, AO had not expressed any view in that behalf as is discernible from the assessment order, revision order sustained. Highlights Income Tax Fri, 01 Feb 2019 17:25:11 +0530 https://www.taxtmi.com/highlights?id=44260