https://www.taxtmi.com/highlights?id=68737 Rectification of mistake u/s 154 - non- inclusion of surrendered income in the Book Profits of the assessee as per section 115JB - the non- inclusion of surrendered income in the Book Profits of the assessee as per section 115JB of the Act, was not a patent error amenable to rectification u/s 154 of the Act.The adjustment so made, therefore, is directed to be deleted. - AT en-us Wed, 15 Mar 2023 11:17:23 +0530 Wed, 15 Mar 2023 11:17:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68737 Rectification of mistake u/s 154 - non- inclusion of surrendered income in the Book Profits of the assessee as per section 115JB - the non- inclusion of surrendered income in the Book Profits of the assessee as per section 115JB of the Act, was not a patent error amenable to rectification u/s 154 of the Act.The adjustment so made, therefore, is directed to be deleted. - AT Highlights Income Tax Wed, 15 Mar 2023 11:17:23 +0530 https://www.taxtmi.com/highlights?id=68737