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ITAT Chennai Rules Section 154 Cannot Add Fresh Section 14A Disallowance
ITAT Chennai held that fresh Section 14A disallowances cannot be introduced through Section 154 rectification proceedings, quashing a Rs 35.37 lakh addition.
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ITAT Mumbai Rules on Section 154 Rectification for Partner Remuneration
Discover how ITAT Mumbai deleted partner remuneration disallowance made via Section 154 rectification without proper notice or reasoning.
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ITAT Limits Rectification Powers: Section 154 Cannot Overturn Debatable Section 80P Deductions
ITAT rules Section 154 cannot overturn debatable Section 80P deductions, safeguarding taxpayers from rectification of opinion changes.