Summary
- The ITAT Mumbai has quashed the Section 263 revision concerning JSW Infrastructure's assessment.
- The revision involved issues related to ESOP expenses, a ā¹494 crore group loan, interest, and MAT adjustment.
- This decision marks a significant development in the ongoing scrutiny of JSW Infrastructure's financial assessments.
- The implications of this ruling could influence future assessments and revisions under Section 263.
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