Taxpayer Benefits from Article 13 for Pre-2017 Shares; Order Deemed Correct and Non-Prejudicial to Revenue.

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Full Text of the Document

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....Revision u/s 263 - the assessment order passed by AO granting benefit of Article 13 to the assessee on shares acquired prior to 1st April 2017, is after making due enquires and further same is also made in accordance with the press release of Central Board of Direct Taxes , hence, cannot be considered to be erroneous insofar as it is prejudicial to the interest of the Revenue - AT....