Deduction u/s.80GGA/35(1) denied - filing of an application u/s ...

Income Tax

April 3, 2015

Deduction u/s.80GGA/35(1) denied - filing of an application u/s 154 for rectification of mistake to make alternate claim u/s 35(1)(i)/(ii) as an alternate claim - the issue cannot be rectified under the provisions of Section 154 as it is not a mistake apparent from record - AT

View Source

← Previous Next →

Deduction u/s.80GGA/35(1) denied - filing of an application u/s ...

Income Tax

April 3, 2015

You may also like:

Assessment of trust - Rectification of mistake u/s 154 - exemption u/s 80G/80GGA denied by CPC in 143(1) - The assessee had furnished relevant documents evidencing the...

Rectification u/s 154 - Deduction u/s 80IB - audit report in Form-10CCB was not filed along with the return of income - The ld. CIT(A) has rejected the appeals by...

Rectification of mistake - Computation of income u/s. 154 - the non adjustment of brought forward depreciation from profits and gains of business and profession, for...

Rectification u/s 154 - deduction u/s 80P - a mistake apparent on the record must be an obvious and patent mistake - considering the fact that assessee had been allowed...

Rectification of mistake - AO has not disposed of the application filed u/s 154 by passing speaking order. - Thus, the rejection of succeeding application is not proper...

Jurisdiction of the Bench to Hear the application of Rectification of Mistake - recall of the entire order - an application for rectification of a mistake u/s129B (2) of...

Rectification of mistake - Since no claim of deduction of exempt income has been made in the return of income and A.O. accepted the return of income filed by assessee as...

Rectification u/s 154 - Exemption/deduction u/s 10B denied - returns was filed beyond the period of limitation - Even if the intimation dated 28.03.2008 was despatched...

Rectification u/s 154 - Capital gain computation - Having admitted to this mistake in his order, there was no other recourse available in law to the Ld.CIT(A) other than...

Deduction u/s. 35(1)(ii) - weighted deduction - bogus donation - It is not in dispute that M/s. HHBHRF was enjoying the approval within the meaning of Sec. 35(1)(ii) of...

Rectification u/s 154 - applicability of section 115BBDA - The assessee has claimed to have earned dividend income from mutual fund which are exempt u/s 10(35) of the...

Rectification of mistake u/s 154 - Income deemed to accrue or arise in India - The order of rejection of the application u/s 154 issued by the Centralised Processing...

Rectification of mistake u/s 154 - period of limitation - intimation or deemed intimation u/s 143(1) - If we read that the limitation provided under section 154(7) is...

Rectification u/s 154 - Period of limitation - Late fee u/s. 234E - as per sub-section (7) of Section 154 of the Act, as no amendment under the said section shall be...

Rectification u/s 154 - Deduction u/s 80IB - The assessee would be entitled to the deductions in the rectification under section 154 to the extent permitted by the...

Quick Updates: