Disallowance of expenditure indicated in the audit report but ...
Income Tax
July 13, 2023
Disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return - Additions while processing ITR u/s 143(1)(a) at CPC - The argument of the revenue that, the assessee instead of filing revised audit report rides on wrong bus and has applied the provisions u/s. 154 of the Act for rectification of mistakes, cannot be acceded to and rejected. - AT
View Source
