Tag Archives: Grace Infrastructure (P.) Ltd

Section 263 Revision Remanded for Verification as Assessment Order Was Based on Pre-Demerger Financial Statements

By | August 14, 2026

Section 263 Revision Remanded for Verification as Assessment Order Was Based on Pre-Demerger Financial Statements Issue Whether a Section 263 revision order passed to set aside an assessment based on pre-demerger financial statements is valid, and whether an assessee is legally required to file a fresh revised return based on audited post-demerger accounts following an… Read More »