Error in Giving Effect Order for ITAT Order

vairav (CA ) (38 Points)

10 December 2015  

Dear All,

 

The ITAT has disallowed a business expenditure.

 

While giving effect to the ITAT order, AO has classified the same as Income From Other Sources.

 

To make the correction i believe section 154 can be interpreted. If so, what will be next stage if the AO do not accept?

 

Is there any other interpretation or justification possible?!

 

Thanks in Advance!