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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Maintainability of the invocation of section 154 - The ...


Section 154 Invocation Valid for Deduction Errors u/s 43B; Recognized as Clear Mistake on Record.

September 26, 2015

Case Laws     Income Tax     AT

Maintainability of the invocation of section 154 - The allowance of deduction of the impugned sums u/s. 43B was thus clearly a mistake apparent from record, liable to be rectified u/s. 154. - AT

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