depreciation' in Sub-section (4) of Section 37 a drafting error has crept in in the provision. It was thus stated that the relief
literary, artistic or scientific work. As a
matter of fact, this drafting error was rectified in the Draft Taxes Code
2010, (This Code has, however
that since the intention of the
legislature was never to rectify drafting errors and the intention through out the
being that the benefit of deduction
assessee
submitted that there is a typing error in grounds drafted by the AO. He
submitted that during the year under consideration, the issue ... submitted that here again, there is a
typing error in grounds drafted by the AO. He submitted that during the
year under consideration, the issue
assessee
submitted that there is a typing error in grounds drafted by the AO. He
submitted that during the year under consideration, the issue ... submitted that here again, there is a
typing error in grounds drafted by the AO. He submitted that during the
year under consideration, the issue
word 'Assessment' is a mere drafting error, as the
penalty notice was issued along with the assessment order.
The appellant respectfully submits that
1988. Thus, legislature has already
corrected its error in drafting of this provision as pertain to
Employer's contribution by the above amendment
assessee. He further submitted that
there is a typing error in the grounds drafted by the AO. During the year
under consideration, the issue ... submitted by the Ld.
AR that there is a typing error in grounds drafted by the AO. During the
year under consideration, the issue
assessee. He further submitted that
there is a typing error in the grounds drafted by the AO. During the year
under consideration, the issue ... submitted by the Ld.
AR that there is a typing error in grounds drafted by the AO. During the
year under consideration, the issue
demand draft and instrument no.135103 was
wrongly narrated as cheque whereas it was a demand draft.
Photocopy of the demand draft shows the particulars ... payment to be cheque
whereas it was a demand draft. Though an error crept in the
incorrect stating of the nature of instrument, the source