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Section 263 Revision Incorrect: AO Not Required to Examine Expenditure When Books Are Unreliable and Profit Estimated.

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Full Text of the Document

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....Revision u/s 263 - once the books of account are found to be unreliable and rejected resulting in estimation of profit, AO is not required to enquire or examine the individual items of expenditures or other issues - revision order is not correct - AT....

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