#Section 154
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921 articlesIncome Tax
Income Tax
Mistake to claim deduction U/s. 80I cannot be considered U/s. 154
Income Tax
Income Tax
Only ‘mistake apparent from record’ can be rectified U/s. 254 (2)
Income Tax
Income Tax
S. 154 Applying individual tax rates to AOP not a mistake apparent from records
Income Tax
Income Tax
Addition of debatable nature cannot be subject of Section 154 rectification
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Income Tax
Sec. 154 rectification can be invoked in case order of assessment inconsistent with a binding precedent.
Income Tax
Income Tax
HUF cannot be a partner in partnership firm; Belated return cannot be revised
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Income Tax
Disallowance u/s. 40(a)(ia) are outside the jurisdiction of section 154
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Income Tax
Demand U/s 143(1) by Income Tax Dept. & Rectification U/s 154
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Non-consideration of decision of jurisdictional High Court is mistake apparent from record
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Income Tax
AO should accept rectification application related to difference in Form No. 26AS and Amount claimed in ITR
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Income Tax
Notice Mandatory to Pass Rectification Order U/s. 154
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AO cannot review assessment order already framed vide section 154 rectification
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AO has no power to review entire assessment order on debatable issues and to make additions in order U/s.154
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Income Tax
