https://www.taxtmi.com/highlights?id=68466 Revision u/s 263 - Scope of the notice issued - the Explanation did not expand the scope of section but only explained the scope of section, and therefore, once the specific section has been invoked, it is not necessary to mention any specific Explanation thereto which has been invoked. - AT en-us Sat, 25 Feb 2023 11:45:13 +0530 Sat, 25 Feb 2023 11:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68466 Revision u/s 263 - Scope of the notice issued - the Explanation did not expand the scope of section but only explained the scope of section, and therefore, once the specific section has been invoked, it is not necessary to mention any specific Explanation thereto which has been invoked. - AT Highlights Income Tax Sat, 25 Feb 2023 11:45:13 +0530 https://www.taxtmi.com/highlights?id=68466