https://www.taxtmi.com/highlights?id=65833 Revision u/s 263 by CIT - write off of the investment in subsidiary under the Normal provisions and under the computation of Book Profits u/s 115JB - . Merely because the AO, after calling for explanation and satisfying himself, has not mentioned the same in his Assessment order would not mean that he has not applied his mind on the specific submissions of the Appellant - on merits also, the claim of investment written off is an allowable deduction - AT en-us Tue, 27 Sep 2022 09:50:13 +0530 Tue, 27 Sep 2022 09:50:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65833 Revision u/s 263 by CIT - write off of the investment in subsidiary under the Normal provisions and under the computation of Book Profits u/s 115JB - . Merely because the AO, after calling for explanation and satisfying himself, has not mentioned the same in his Assessment order would not mean that he has not applied his mind on the specific submissions of the Appellant - on merits also, the claim of investment written off is an allowable deduction - AT Highlights Income Tax Tue, 27 Sep 2022 09:50:13 +0530 https://www.taxtmi.com/highlights?id=65833