https://www.taxtmi.com/highlights?id=69260 Revision u/s 263 - once we have found that AO has discharged the duty of investigator (on the issue of deduction claimed u/s 24(a) of the Act which included amenities charges), then before CIT(E) holds the view of AO as erroneous, it was imperative on the part of CIT(E) to have made necessary enquiries or verification and should have arrived at a conclusion that the view of AO was unsustainable in law. - AT en-us Mon, 17 Apr 2023 08:06:05 +0530 Mon, 17 Apr 2023 08:06:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69260 Revision u/s 263 - once we have found that AO has discharged the duty of investigator (on the issue of deduction claimed u/s 24(a) of the Act which included amenities charges), then before CIT(E) holds the view of AO as erroneous, it was imperative on the part of CIT(E) to have made necessary enquiries or verification and should have arrived at a conclusion that the view of AO was unsustainable in law. - AT Highlights Income Tax Mon, 17 Apr 2023 08:06:05 +0530 https://www.taxtmi.com/highlights?id=69260