| Court: | ITAT BANGALORE - SMC BENCH |
| Head Notes: | Whether the AO can resort to rectification under section 154 to make a disallowance u/s 40A(3) when the order under section 143(3) has been passed after due scrutiny of accounts. Whether the amendment to Rule 6DD(j) which provided for residual exceptional cases from 1995 onwards has resulted in making the plea of commercial expediency redundant and consequently made the disallowance u/s 40A(3) mandatory ? |
| Law: | Income-Tax Act |
| Section(s): | Section 154, Section 40A(3) read with Rule 6DD |
| Counsel(s): | R E BALASUBRAMANYAM Chartered Accountant |
| Dowload Pdf File | Click here to download the file in pdf format |
| Uploaded By | Prasanna Urala |
| Date of upload: | November 18, 2020 |
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