Revision of Order u/s 263: Ensuring Compliance with Deduction Rules in Section 80P(4) of Income Tax Act.

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....Revision u/s 263 – deduction u/s 80P(4) - The key words that are used by section 263 are that the order must be considered by the Commissioner to be "erroneous in so far as it is prejudicial to the interests of the Revenue" - AT....