Wrong section quoted while claiming deduction u/s 54 - merely ...
Tax Deduction Denied Due to Wrong Section Cited, Decision Emphasizes Allowable Deductions Shouldn't Be Denied for Errors.
May 4, 2015
Case Laws Income Tax AT
Wrong section quoted while claiming deduction u/s 54 - merely because the assessee had made a claim under a wrong section instead of the correct section, the same, should not be a ground to deny the benefit of deduction otherwise allowable to the assessee. - AT
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