Rectification of mistake u/s 154 - Debatable issue - it cannot ...

Assessing Officer's Deduction of Sales Promotion Expenses Not a Mistake u/s 154: Issue Deemed Debatable.

August 21, 2023

Case Laws Income Tax AT

Rectification of mistake u/s 154 - Debatable issue - it cannot be said that allowance of deduction of sales promotion expenses by the AO resulting in a mistake apparent on record. Therefore, absent mistake apparent on record, the action of the AO fell beyond the scope of Section 154.- AT

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Rectification of mistake u/s 154 - Debatable issue - it cannot ...

Assessing Officer's Deduction of Sales Promotion Expenses Not a Mistake u/s 154: Issue Deemed Debatable.

August 21, 2023

Case Laws Income Tax AT

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