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High Court Rules Section 263 Revision Unwarranted; Dividend Income Expenditure Claim Deemed Debatable, Not "Unsustainable" Error.

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....Revision u/s 263 - expenditure related to the dividend income claimed exempt u/s 10 (33) - the issue was debatable - even if it were not debatable, the error by the AO is not “unsustainable” - HC....

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