Rectification of mistake u/s 154 - Period of limitation - ...

Income Tax Rectification Notice Quashed: 10A Deduction Calculation Deemed Debatable and Time-Barred u/s 154.

October 3, 2023

Case Laws Income Tax HC

Rectification of mistake u/s 154 - Period of limitation - Rectification proposed on the ground that, benefit of 10A deduction should be given on the basis of individual eligible unit and not after clubbing the business profits and losses of all the units. - Notice quashed on the ground of period of limitation as well as that, a debatable issue cannot be rectified u/s 154 - HC

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Rectification of mistake u/s 154 - Period of limitation - ...

Income Tax Rectification Notice Quashed: 10A Deduction Calculation Deemed Debatable and Time-Barred u/s 154.

October 3, 2023

Case Laws Income Tax HC

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