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#section 254

Every article filed under the “section 254” tag — analysis, news and updates.

243 articles
Income TaxDecision on debatable point of law or fact cannot be corrected by rectification u/s. 254(2)
Income Tax

Decision on debatable point of law or fact cannot be corrected by rectification u/s. 254(2)

TG Team14 years ago
Income TaxAssessee not allowed to raise same issue again in the guise of rectification before ITAT
Income Tax

Assessee not allowed to raise same issue again in the guise of rectification before ITAT

TG Team14 years ago
Income TaxPower to rectify a mistake u/s. 254(2) cannot be used for recalling entire order
Income Tax

Power to rectify a mistake u/s. 254(2) cannot be used for recalling entire order

TG Team14 years ago