Income Tax | Section 263 Cannot Be Invoked for Inadequate Inquiry or Roving Enquiry: ITAT Raipur

ITAT Raipur sets aside Section 263 revision where loan issue was examined and PCIT failed to establish error in business-receipt reconciliation. The post Section 263 Cannot Be Invoked for Inadequate Inquiry or Roving Enquiry: ITAT Raipur appeared first on TaxGuru .