429 results for “TDS”+ Rectification u/s 154clear
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In the result, the appeal of the assessee is partly allowed
rectification order under section 154 rectifying the\nassessment order wherein erroneous addition was made under section 56(2)(viib)\nof the Act despite the said section being not applicable to issuance of shares to non-\nresident investors.\n16. That the NFAC grossly erred on facts and in law in not appreciating that, since the\nshares were issued to non-residents