Prima facie disallowance under section 143(1)(a) prevents later allowance by rectification under section 154. Prima facie disallowance under section 143(1)(a) of claims lacking required documentary proof cannot be subsequently allowed by a rectification under ... Summary
Prima facie disallowance under section 143(1)(a) prevents later allowance by rectification under section 154.
Prima facie disallowance under section 143(1)(a) of claims lacking required documentary proof cannot be subsequently allowed by a rectification under section 154; where law conditions deductions or exemptions on filing evidence with the return, such initial disallowance is not a mere apparent error and cannot be remedied later by section 154 without contravening statutory filing requirements and administrative efficiency.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
