Addition u/s 40(a)(ia) in rectification proceedings u/s 154 upheld as issue was not debatable
June 1, 2019
Income Tax, ITAT
Addition u/s 40(a)(ia) in rectification proceedings u/s 154 upheld as question of second proviso being prospective was not debatable in view of jurisdiction High Court decision ABCAUS Case Law Citation: ABCAUS 2983 (2019) (06) ITAT Important Case Laws Cited/relied upon by the parties: CIT vs. Ansal Landmark Townships …