CIT Rightly Revises AO's Decision for Section 10(38) Claim Due to Lack of STT Payment Verification on Share Sale.

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....Revision u/s 263 - AO has allowed the claim of the assessee u/s 10(38) without examining whether the security transaction tax (STT) has been paid on the sale of the shares or not - the order of the Ld. CIT in assuming his jurisdiction under section 263 is correct - AT....