https://www.taxtmi.com/circulars?id=10185 The limitation waiver for rectifying audit-pointed mistakes applies only when all such mistakes, taken on their merits without regard to time-bar, produce a net benefit to the assessee; consequently, both favourable and adverse mistakes must be aggregated and considered before invoking the waiver. en-us Mon, 20 May 1974 00:00:00 +0530 Sat, 11 Jun 2011 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10185 The limitation waiver for rectifying audit-pointed mistakes applies only when all such mistakes, taken on their merits without regard to time-bar, produce a net benefit to the assessee; consequently, both favourable and adverse mistakes must be aggregated and considered before invoking the waiver. Circulars Income Tax Mon, 20 May 1974 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10185