Rectification Under Section 154 Must Delete Duplicate Addition When Same Cash Deposit Is Assessed in Successor’s Hands
Rectification Under Section 154 Must Delete Duplicate Addition When Same Cash Deposit Is Assessed in Successor’s Hands Issue Whether an addition of unexplained cash deposit under Section 69A can be retained in the hands of a dissolved firm under a Section 154 rectification proceeding, when the exact same cash deposit has already been assessed and… Read More »