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2018 (7) TMI 936 - AT - Income TaxRectification of mistakes apparent from the record - eligibility for exemption u/s 11 - Held that:- As pointed out by the assessee, there is a mistake apparent from the record in the order, para No. 7 in the order is modified as under: “7. We notice from the record produced by the assessee that assessee has deducted relevant tax on security charges. Even though, assessee has submitted the document before the AO, still AO disallowed the expenditure. This issue should go back to AO for verification and deletion of the above disallowance. Since, the findings of CIT(A) are confirmed by us, consequently, assessee is eligible for exemption u/s 11. Hence, this ground becomes academic in nature, accordingly, this ground raised by the assessee is allowed.”
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