The Income Tax Appellate Tribunal (ITAT), Mumbai bench has recently held that a decision based on a debatable point of view cannot be treated as a mistake apparent from the record, against which, the power of rectification under section 154 of the Income Tax Act, 1961. The Assessing Officer, while completing the assessment proceedings against […]
from Taxscan | Simplifying Tax Laws https://ift.tt/3hRbwKD
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