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Calcutta HC: Section 263 Cannot Substitute AO’s Plausible View on GP Addition

11 Aug 2026 · 11 Aug 2026By CA Sandeep Kanoi

Calcutta HC dismisses Revenue appeal, holding Section 263 cannot substitute one opinion for another where AO examined records and adopted a view. The post Calcutta HC: Section 263 Cannot Substitute AO’s Plausible View on GP Addition appeared first on TaxGuru .

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