Rectification of mistake u/s 154 - the explanation of payments on Holidays appears highly doubtful but...

Rectification of mistake u/s 154 - the explanation of payments on Holidays appears highly doubtful but however such inference cannot be taken in the realm of obvious mistake. Section 154 has no application to gauge the purported mala fides in explanation offered by the Assessee behind such transaction. - AT .....

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