#Section 154
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921 articlesIncome Tax

Income Tax
Appeal against intimation under section 143(1)(a)/154 is maintainable
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Invocation of jurisdiction under Section 147 is not alternative to Section 263
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Late deposit of employees’ contribution of PF deposited before due date of filing ITR allowable
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Section 154 cannot be invoked on debatable issues
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Section 154: Overlooking of mandatory provision of law in original assessment is rectifiable
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Section 24 interest for construction of commercial property – No Section 24 deduction if no evidence to prove that was ready to let out
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Section 154 Rectification order cannot be Passed on Debatable Issue
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ITAT condones 4 Years delay in filing Section 154 Rectification Application
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ITAT explains time period for passing of Section 154 Order
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Debatable claim cannot be disallowed by Section 143(1) intimation
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Capital receipts mistakenly offered to tax is a mistake apparent on record
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Representation – Challenges in Certain Income Tax Provisions
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CPC applied tax rate of 25% instead of Section 115BAA rate of 22% – HC directs CPC to dispose rectification application
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Income Tax
