#Section 154
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1,009 articlesIncome Tax
Income Tax
ITAT quashes rectification order & demand; Says assessee seems to be a victim of official apathy
Income Tax
Income Tax
Typographical error should be rectified via rectification application u/s 154
Income Tax
Income Tax
Claiming exemption under wrong section is rectifiable u/s 154 of the Income Tax Act
Income Tax
Income Tax
Rectification u/s 154 on issue involving interpretation of various laws is unsustainable
Income Tax
Income Tax
Reassessment proceedings initiation during Rectification Application Pendency is Invalid: SC
Income Tax
Income Tax
Mistake in personal information of assessee trust is a rectifiable mistake u/s 154
Income Tax
Income Tax
Section 154- No legal or factual issue on merits can be argued or re-argued if issue is highly debatable
Income Tax
Income Tax
Amended provisions of Section 154 cannot be applied with retrospective effect
Income Tax
Income Tax
Interest withdrawal under section 244A(2) is outside the scope of section 154
Income Tax
Income Tax
Rectification application u/s 154 for typographical/ technical mistake acceptable
Income Tax
Income Tax
TDS Credit denied – Corresponding income ought to have been reduced – Section 154
Income Tax
Income Tax
CPC must rectify mistake apparent from records despite non-filing of revised Return
Income Tax
Income Tax
Time barred Section 115JB effect cannot be given by way of appeal effect
Income Tax
Income Tax
