Rectification of mistake u/s 154 - withdrawal of TDS credit in ...
Rectification u/s 154 Not Allowed for Debatable TDS Credit Withdrawal Initially Approved u/s 143(3.
March 19, 2019
Case Laws Income Tax AT
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.
View Source