TMI BlogRevision u/s 263 - since interest on late deposit of VAT, service tax, TDS etc are allowable expenditure...Revision u/s 263 - since interest on late deposit of VAT, service tax, TDS etc are allowable expenditure u/s 37(1), the AO has taken a possible view - order passed by the AO u/s 143(3) is neither erroneous nor prejudicial to the interest of Revenue and cannot be held to be unsustainable in law - revision quashed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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