5. Asian Institute of Gastroenterology Private Limited v. DCIT, Circle-1(1), (ITAT)(Hyderabad "A" Bench) 11.07.2025. - A. Income Tax Act, 1961 Section 263 Revisionary jurisdiction of PCIT - Held, to invoke Section 263, twin conditions must be satisfied: (i) the order of the Assessing Officer is erroneous, and (ii) it is prejudicial to t
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