#Section 154
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1,009 articlesIncome Tax

Income Tax
Delayed deposit of EPF & ESI beyond stipulated period is not allowable as deduction
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Imposition of late fees for delay in filing of TDS/ TCS statement prior to 01.06.2015 is bad-in-law
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Delay in filing return and Form No. 67 is not fatal to claim Foreign Tax Credit
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Embezzlement Loss in Charitable Trust’s Activities allowable
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AO not empowered to withdraw or modify or substitute order passed u/s 143(3) with another order
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CIT(A) cannot enhance assessment on a ground that is not a subject of rectification order
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Appeal order not maintainable for violation of section 249(4) due to non-payment of admitted tax
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Section 154 cannot be invoked to levying of fee u/s 234E
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Employees’ contribution to EPF & ESI cannot be disallowed under section 154
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Processing rectification application u/s 154 without giving reasonable opportunity is unsustainable
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Original assessment order settled under VsV Doesn’t mean settlement of appeal against rectification order
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Deduction u/s 80P(2)(d) is available on entire interest income which includes amount credited to balance sheet
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Incorrect ITR Filing: AO Cannot Punish Assessee for Bona Fide Mistake
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