Rectification initiated to restrict sec. 36(1)(viia) deduction upto provisions of doubtful debt is valid: HC

INCOME TAX : Where Assessing Officer issued impugned notice under section 154 on ground that deduction claimed under section 36(1)(viia) was to be restricted to provisions of doubtful debt made by assessee in financials, since nature of mistake proposed to be rectified was regarding amount of bad and doubtful debts debited to provision for bad and doubtful debt account, said mistake would be apparent from record and would fall under ambit of section 154

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