Sec. 263 revision was unjustified where AO has allowed assessee's claim on meticulous appreciation of evidence

INCOME TAX : Where Assessing Officer on meticulous appreciation of evidence on record allowed claim of assessee of depreciation on leasehold right held by it in a land by treating it as intangible asset, impugned invocation of revision under section 263 against said order on ground of inadequacy of enquiry by Assessing Officer was unjustified

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