#Section 154
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1,009 articlesIncome Tax
Income Tax
Denying eligible deduction u/s. 11 of Income Tax Act on technical basis is unjustifiable
Income Tax
Income Tax
Addition unsustainable as exemption not claimed in preceding year as application of income on purchase of assets
Income Tax
Income Tax
Rectification u/s 154 of non-inclusion of surrendered income in book profits u/s 115JB not amenable
Income Tax
Income Tax
Sub-letting rental income taxable under ‘income from other sources’
Income Tax
Income Tax
Apparent and obvious mistakes in return rectifiable by filing a rectification application u/s 154
Income Tax
Income Tax
Filing of Form No. 67 is a procedural directory requirement in nature
Income Tax
Income Tax
What to do if rectification request is not considered by Assessing Officer?
Income Tax
Income Tax
Order not containing DIN shall be treated as invalid
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Income Tax
Addition u/s 69A via rectification order u/s 154 based on surmises and conjectures unsustainable
Income Tax
Income Tax
Justified claim of assessee cannot be denied by appellate authority by citing procedure as a tool
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Income Tax
Claim allowed in scrutiny proceedings cannot be withdrawn by AO by mere change of opinion
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Income Tax
Mistakes by NRI in ITR – ITAT directs AO to consider rectification application on merits
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Income Tax
Debatable & contentious Issues cannot be Rectified under section 154
Income Tax
Income Tax
