https://www.taxtmi.com/highlights?id=45190 Revision u/s 263 - Exclusion of securitization income allowed by AO without revised return based on fact that it was spared over on succeeding years - both the pre-requisite requirements for invoking revisional powers under Section 263 were not satisfied namely, an error and a prejudice caused to the Revenue. en-us Sat, 16 Mar 2019 08:23:55 +0530 Sat, 16 Mar 2019 07:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45190 Revision u/s 263 - Exclusion of securitization income allowed by AO without revised return based on fact that it was spared over on succeeding years - both the pre-requisite requirements for invoking revisional powers under Section 263 were not satisfied namely, an error and a prejudice caused to the Revenue. Highlights Income Tax Sat, 16 Mar 2019 08:23:55 +0530 https://www.taxtmi.com/highlights?id=45190