https://www.taxtmi.com/caselaws?id=447076 The ITAT Kolkata held that the AO was not justified in using rectification provisions u/s 154 to disallow service tax refund from s. 10A deduction claims. The tribunal found that the AO had originally accepted the assessee's computation including service tax refund after examining details. The subsequent rectification order represented a change in view based on SC decisions, which constituted impermissible review rather than correction of apparent mistake. Since the allowability of service tax refund under s. 10A exemption is a debatable technical issue with possible different views, it cannot be subject to rectification u/s 154. The appeal was decided in favor of the assessee. en-us Wed, 11 Oct 2023 00:00:00 +0530 Sat, 16 Dec 2023 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447076 The ITAT Kolkata held that the AO was not justified in using rectification provisions u/s 154 to disallow service tax refund from s. 10A deduction claims. The tribunal found that the AO had originally accepted the assessee's computation including service tax refund after examining details. The subsequent rectification order represented a change in view based on SC decisions, which constituted impermissible review rather than correction of apparent mistake. Since the allowability of service tax refund under s. 10A exemption is a debatable technical issue with possible different views, it cannot be subject to rectification u/s 154. The appeal was decided in favor of the assessee. Case-Laws Income Tax Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447076