https://www.taxtmi.com/highlights?id=46567 Revision u/s 263 - cash expenditure , prior period expenses, provisions for incentive etc. - CIT has not exercised jurisdiction u/s 263 on the ground of ‘no enquiry’ or ‘lack of enquiry’ made by the AO but on conclusions drawn by the AO in allowing expenditure set out in the SCN u/s 263 ought not to have been allowed as deduction - jurisdiction validly invoked en-us Fri, 17 May 2019 09:00:34 +0530 Fri, 17 May 2019 09:00:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46567 Revision u/s 263 - cash expenditure , prior period expenses, provisions for incentive etc. - CIT has not exercised jurisdiction u/s 263 on the ground of ‘no enquiry’ or ‘lack of enquiry’ made by the AO but on conclusions drawn by the AO in allowing expenditure set out in the SCN u/s 263 ought not to have been allowed as deduction - jurisdiction validly invoked Highlights Income Tax Fri, 17 May 2019 09:00:34 +0530 https://www.taxtmi.com/highlights?id=46567