Credit for advance tax and STT paid – The mistake, if any, was ...
Section 154 Cannot Fix Taxpayer Errors in Income Tax Returns; Advance Tax and STT Credit Issues Remain.
December 2, 2013
Case Laws Income Tax AT
Credit for advance tax and STT paid – The mistake, if any, was in the return of income filed by the assessee. Section 154 cannot be utilized for rectifying the assessee's mistake in filling of the return - AT
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