https://www.taxtmi.com/highlights?id=46676 Rectification u/s 154 - addition u/s. 40(a)(ia) - TDS from the labour charges - other High Court have different view - if issue was considered by the Jurisdictional High Court then within the jurisdiction of Kerala High Court, the issue in dispute cannot be said to be a debatable issue - AO is justified in making addition u/s. 40(a)(ia) vide proceedings u/s. 154 en-us Wed, 22 May 2019 07:26:28 +0530 Wed, 22 May 2019 07:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46676 Rectification u/s 154 - addition u/s. 40(a)(ia) - TDS from the labour charges - other High Court have different view - if issue was considered by the Jurisdictional High Court then within the jurisdiction of Kerala High Court, the issue in dispute cannot be said to be a debatable issue - AO is justified in making addition u/s. 40(a)(ia) vide proceedings u/s. 154 Highlights Income Tax Wed, 22 May 2019 07:26:28 +0530 https://www.taxtmi.com/highlights?id=46676