https://www.taxtmi.com/caselaws?id=58994 The tribunal upheld the AAC's decision allowing the remedy of s. 154 for assessments under s. 143(1), directing rectification for specific expenditure items disallowed by the ITO. It was determined that the disallowed expenses were not entertainment-related but incurred on workers, and the ITO could only add back prima facie disallowable amounts under s. 143(1). The tribunal dismissed the departmental appeals, confirming the rectifiability of the mistake under s. 154 and directing the ITO to rectify the assessments accordingly. en-us Thu, 15 Jun 1978 00:00:00 +0530 Thu, 23 Dec 2010 14:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58994 The tribunal upheld the AAC's decision allowing the remedy of s. 154 for assessments under s. 143(1), directing rectification for specific expenditure items disallowed by the ITO. It was determined that the disallowed expenses were not entertainment-related but incurred on workers, and the ITO could only add back prima facie disallowable amounts under s. 143(1). The tribunal dismissed the departmental appeals, confirming the rectifiability of the mistake under s. 154 and directing the ITO to rectify the assessments accordingly. Case-Laws Income Tax Thu, 15 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58994