ITAT Delhi: Section 263 Cannot Be Invoked Where Return Is Filed Under Presumptive Taxation Scheme of Section 44AD March 24, 2026 Read More ITAT Quashes Order u/s 263: Holds PCIT Cannot Mandate Penalty Proceedings u/s 271E Without AO’s Satisfaction January 21, 2026 Read More
ITAT Quashes Order u/s 263: Holds PCIT Cannot Mandate Penalty Proceedings u/s 271E Without AO’s Satisfaction January 21, 2026 Read More