https://www.taxtmi.com/highlights?id=72339 Rectification of mistake u/s 154 - Period of limitation - Rectification proposed on the ground that, benefit of 10A deduction should be given on the basis of individual eligible unit and not after clubbing the business profits and losses of all the units. - Notice quashed on the ground of period of limitation as well as that, a debatable issue cannot be rectified u/s 154 - HC en-us Tue, 03 Oct 2023 18:51:18 +0530 Tue, 03 Oct 2023 18:51:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72339 Rectification of mistake u/s 154 - Period of limitation - Rectification proposed on the ground that, benefit of 10A deduction should be given on the basis of individual eligible unit and not after clubbing the business profits and losses of all the units. - Notice quashed on the ground of period of limitation as well as that, a debatable issue cannot be rectified u/s 154 - HC Highlights Income Tax Tue, 03 Oct 2023 18:51:18 +0530 https://www.taxtmi.com/highlights?id=72339