https://www.taxtmi.com/caselaws?id=57158 The Appellate Tribunal ITAT Amritsar canceled the rectification order under section 154 in a tax assessment case where Rasoi expenses were treated as entertainment expenditure. The Tribunal emphasized the existence of differing views among High Courts on the treatment of such expenses and concluded that rectification based on a single High Court ruling was not appropriate. The Tribunal allowed the appeal, highlighting the importance of considering diverse judicial opinions in matters of rectification under section 154. en-us Fri, 29 Jan 1982 00:00:00 +0530 Wed, 08 Dec 2010 16:33:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57158 The Appellate Tribunal ITAT Amritsar canceled the rectification order under section 154 in a tax assessment case where Rasoi expenses were treated as entertainment expenditure. The Tribunal emphasized the existence of differing views among High Courts on the treatment of such expenses and concluded that rectification based on a single High Court ruling was not appropriate. The Tribunal allowed the appeal, highlighting the importance of considering diverse judicial opinions in matters of rectification under section 154. Case-Laws Income Tax Fri, 29 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57158