https://www.taxtmi.com/highlights?id=59344 Revision u/s 263 - treating the surrendered amount of income as deemed income u/s 69/69A or from normal business income - No additions made by the AO u/s 115BBE - Admittedly when two views are possible, then the view taken by the assessing officer cannot be said to be wrong as the same was not to the liking of the opinion of the PCIT - AT en-us Mon, 23 Aug 2021 14:24:57 +0530 Mon, 23 Aug 2021 14:24:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59344 Revision u/s 263 - treating the surrendered amount of income as deemed income u/s 69/69A or from normal business income - No additions made by the AO u/s 115BBE - Admittedly when two views are possible, then the view taken by the assessing officer cannot be said to be wrong as the same was not to the liking of the opinion of the PCIT - AT Highlights Income Tax Mon, 23 Aug 2021 14:24:57 +0530 https://www.taxtmi.com/highlights?id=59344