Shri Pawan Kumar Aggrawal (Indl.) Versus Assistant Commissioner of, Income Tax - Income Tax - ITAT DELHI - Tri - Credit for advance tax and STT paid Held that - The STT paid by the assessee was filled in the wrong column, i.e., in the column of TDS - If the assessee has committed any mistake in filling the return of income, the same cannot be rectified by the Assessing Officer under Section 154 - For the purpose of Section 88E, mere payment of STT would not entitle the assessee to claim the re................................... Income Tax - Case Laws
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