https://www.taxtmi.com/highlights?id=59622 Revision u/s 263 - deduction claim u/s 80IA and excess claim of depreciation - Case of assessee as selected for limited scrutiny - - revisional jurisdiction u/s 263 cannot be exercised by the ld PCIT as the same would tantamount to broadening the scope of jurisdiction that was originally vested with the A.O while framing the assessment u/s 143(3) of the Act in case of limited scrutiny case.. - AT en-us Fri, 10 Sep 2021 09:06:31 +0530 Fri, 10 Sep 2021 09:06:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59622 Revision u/s 263 - deduction claim u/s 80IA and excess claim of depreciation - Case of assessee as selected for limited scrutiny - - revisional jurisdiction u/s 263 cannot be exercised by the ld PCIT as the same would tantamount to broadening the scope of jurisdiction that was originally vested with the A.O while framing the assessment u/s 143(3) of the Act in case of limited scrutiny case.. - AT Highlights Income Tax Fri, 10 Sep 2021 09:06:31 +0530 https://www.taxtmi.com/highlights?id=59622