Revision u/s 263: Assessing Officer's Failure to Verify Deduction Eligibility Deemed Erroneous, Prejudicial to Revenue Interests.

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....Revision u/s 263 - lack of inquiry - If AO fail to verify statutory Form and examine of eligibility of deduction u/s 10AAA and allow deduction then such order clearly erroneous and prejudicial to the interest of the Revenue.....