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Income Tax | Section 263 Invalid When AO Examined Ind AS Adjustments & MAT Book Profit: ITAT Indore

6 Oct 2026 · 6 Oct 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Indore quashes Section 263 revision as AO had examined Ind AS adjustments; MAT treatment of notional loss and overlay provision upheld. The post Section 263 Invalid When AO Examined Ind AS Adjustments & MAT Book Profit: ITAT Indore appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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