https://www.taxtmi.com/caselaws?id=388442 The Tribunal upheld the Principal Commissioner of Income Tax's exercise of jurisdiction under section 263, citing the lack of enquiry by the Assessing Officer on issues related to sections 40A(3) and 80C. The Tribunal directed the Assessing Officer to verify explanations and claims concerning disallowances under section 40A(3) and deductions under section 80C. The appeal of the assessee was partly allowed. en-us Wed, 04 Sep 2019 00:00:00 +0530 Thu, 14 Nov 2019 22:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388442 The Tribunal upheld the Principal Commissioner of Income Tax's exercise of jurisdiction under section 263, citing the lack of enquiry by the Assessing Officer on issues related to sections 40A(3) and 80C. The Tribunal directed the Assessing Officer to verify explanations and claims concerning disallowances under section 40A(3) and deductions under section 80C. The appeal of the assessee was partly allowed. Case-Laws Income Tax Wed, 04 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388442