#Section 154
Log in to FollowEvery article filed under the “Section 154” tag — analysis, news and updates.
921 articlesIncome Tax

Income Tax
AO not empowered to withdraw or modify or substitute order passed u/s 143(3) with another order
Income Tax

Income Tax
CIT(A) cannot enhance assessment on a ground that is not a subject of rectification order
Income Tax

Income Tax
Appeal order not maintainable for violation of section 249(4) due to non-payment of admitted tax
Income Tax

Income Tax
Section 154 cannot be invoked to levying of fee u/s 234E
Income Tax

Income Tax
Employees’ contribution to EPF & ESI cannot be disallowed under section 154
Income Tax

Income Tax
Processing rectification application u/s 154 without giving reasonable opportunity is unsustainable
Income Tax

Income Tax
Original assessment order settled under VsV Doesn’t mean settlement of appeal against rectification order
Income Tax

Income Tax
Deduction u/s 80P(2)(d) is available on entire interest income which includes amount credited to balance sheet
Income Tax

Income Tax
Incorrect ITR Filing: AO Cannot Punish Assessee for Bona Fide Mistake
Income Tax

Income Tax
ITAT Chennai Upholds Interest on Refund U/s. 244A: Focus on Fairness & Equity
Income Tax

Income Tax
Deduction u/s 54B allowable even if nature of land converted to non-agriculture just before transfer
Income Tax

Income Tax
Denial of Foreign Tax Credit merely because Form 67 furnished after due date of return filing is unjustified
Income Tax

Income Tax
Reopening of proceedings u/s 147 sustainable as original return processed u/s 143(1)
Income Tax

Income Tax
