Interpretation of section 43B of the Income-tax Act, 1961--Clarification regarding

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Full Text of the Document

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....ed 28th September, 1990 (F. No. 244/18/90-ITA.II)*, wherein it was, inter alia, stated that where a deduction claimed is disallowed as prima facie inadmissible for want of evidence in support thereof under section 143(1)(a), it cannot be subsequently allowed by a rectification order under section 154 even if the assessee later on furnishes evidence in support thereof. This clarification was made e....