https://www.taxtmi.com/caselaws?id=11463 Section 154 rectification cannot be used to disallow sales tax under section 43B where the assessee disputed the adjustment and the character of the receipt itself was debatable. The High Court noted that the amount was not shown in the profit and loss account and that more than one view was possible on whether it could be treated as disallowable liability. In the absence of a mistake apparent from the record, rectification was impermissible and the disallowance failed. en-us Mon, 28 Oct 2002 00:00:00 +0530 Mon, 10 Aug 2009 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11463 Section 154 rectification cannot be used to disallow sales tax under section 43B where the assessee disputed the adjustment and the character of the receipt itself was debatable. The High Court noted that the amount was not shown in the profit and loss account and that more than one view was possible on whether it could be treated as disallowable liability. In the absence of a mistake apparent from the record, rectification was impermissible and the disallowance failed. Case-Laws Income Tax Mon, 28 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11463