#Section 154
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1,008 articlesIncome Tax
Income Tax
Representation – Challenges in Certain Income Tax Provisions
Income Tax
Income Tax
CPC applied tax rate of 25% instead of Section 115BAA rate of 22% – HC directs CPC to dispose rectification application
Income Tax
Income Tax
Section 154 rectification application should be disposed off within statutory limitation
Income Tax
Income Tax
AO must strictly follow time limit of 6 months to decide on Section 154 rectification application
Income Tax
Income Tax
TDS credit not given despite appearing in Form 26AS- HC directs DCIT to dispose rectification application
Income Tax
Income Tax
Time Limit to Pass Section 154 Rectification Order – Judicial Precedents
Income Tax
Income Tax
Section 40A(3) disallowance cannot be made by invoking Section 154 provisions
Income Tax
Income Tax
Omission to claim deduction u/s 57(iv) is rectifiable under Section 154
Income Tax
Income Tax
NO Section 154 rectification order can be passed after the expiry of 4 years from the date of order sought to be rectified
Income Tax
Income Tax
Revenue cannot deny section 154 Rectification merely because return was filed online
Income Tax
Income Tax
Conflicting judicial opinion – No adjustment U/s. 154 can be made
Income Tax
Income Tax
CIT cannot revise issue which is beyond the scope of rectification
Income Tax
Income Tax
Question Based on Provisions of Sections 154, 263 & 264 of IT Act, 1961
Income Tax
Income Tax
