S. 263 : Commissioner-Revision of orders prejudicial to revenue-
Income from other sources-Interest-Zero coupon debentures redeemable after 9 years to its directors-Premature converted in to equity-Interest amount deemed to be received upon conversion of debentures in to equity shares in relevant assessment year-Revision order is justified. [S. 2(24)(iv) 47(x),47(x)(a), 49(2), 56v 145]