https://www.taxtmi.com/highlights?id=68815 Revision u/s 263 - PCIT was of the view that AO has not made any enquiry with regard to the (1) interest on non-performing assets (2) deferred payment receipt on guarantee commission - t the assessee is a nationalized bank and there is no question of assessee investing in perpetual bonds other than for banking businesses. - Revision order quashed - AT en-us Mon, 20 Mar 2023 08:33:40 +0530 Mon, 20 Mar 2023 08:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68815 Revision u/s 263 - PCIT was of the view that AO has not made any enquiry with regard to the (1) interest on non-performing assets (2) deferred payment receipt on guarantee commission - t the assessee is a nationalized bank and there is no question of assessee investing in perpetual bonds other than for banking businesses. - Revision order quashed - AT Highlights Income Tax Mon, 20 Mar 2023 08:33:40 +0530 https://www.taxtmi.com/highlights?id=68815