AO's Inquiry Lapses: Section 263 Revision Stands Due to Interest-Free Advances and TDS Verification Failures.

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....Revision u/s 263 - AO has not made inquiry on the issue of interest free advances and proportionate disallowance of interest thereon, on the issue of verification on TDS and on the claim and calculation of deduction u/s 80IB(7A) - revision upheld - AT....