https://www.taxtmi.com/highlights?id=47932 Revision u/s 263 - Deduction U/s. 35D - effect of omission of word ‘industrial’ by the Finance Act, 2008 w.e.f 1/04/2009 - expenses incurred prior to 1/04/2009 - since assessee has fulfilled all the conditions stipulated under the Act for the residual period, there is no error in the order of the Ld. AO granting deduction - CIT is not right in his rem to invoke the revision provisions en-us Tue, 16 Jul 2019 09:19:10 +0530 Tue, 16 Jul 2019 09:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47932 Revision u/s 263 - Deduction U/s. 35D - effect of omission of word ‘industrial’ by the Finance Act, 2008 w.e.f 1/04/2009 - expenses incurred prior to 1/04/2009 - since assessee has fulfilled all the conditions stipulated under the Act for the residual period, there is no error in the order of the Ld. AO granting deduction - CIT is not right in his rem to invoke the revision provisions Highlights Income Tax Tue, 16 Jul 2019 09:19:10 +0530 https://www.taxtmi.com/highlights?id=47932