Rectification u/s 154 Not Allowed for Debatable TDS Credit Withdrawal Initially Approved u/s 143(3.

Rectification of mistake u/s 154 - withdrawal of TDS credit in an order u/s 154 after allowing the same in 143(3) on the ground that corresponding income has not been offered for tax in the relevant assessment year is debatable issue - rectification not permissible. .....

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