3 Section 264 : Revision– fresh claim of the deduction can be entertained - delay in filing the Revision Application - for reasonable cause it should have been condoned - order rejecting the revision application was set aside.
K. B. Bhujle, Advocate
1.Dwarikesh Sugar Industries
Ltd vs. DCIT [ Writ Petition no 1206 of 2018, Dated: 12th July, 2018
(Bombay High Court)].