No revision u/s 263 can be done on debatable Issue on applicability of provision of Section 115BBE of the Act…
Whether an expenditure is capital or revenue squarely fall within the ambit of a debatable issue. Penalty u/s 271(1)(c) deleted…
Reducing depreciation rate not debatable issue to invoke section 154 for rectification. Error discovered from records constitute apparent error ABCAUS…
Penalty 271(1)(c) deleted on debatable issue of revenue or capital receipt of the freight subsidy not accounted for on mercantile…