S. 263 : Commissioner-Revision of orders prejudicial to revenue-Limited scrutiny-Mismatch of amount paid to related persons-Verification of expenditure-The issue which was not subject matter of limited scrutiny-Revision order to disallowance of expenditure under section 14A was quashed.[S. 14A, 40A(2)(b), 57]
PCIT v. Naga Dhunseri Group Ltd. (2023) 291 Taxman 278 (Cal.)(HC)