Rectification u/s 154 - the issue whether the deprecation @100% ...

Income Tax

January 21, 2016

Rectification u/s 154 - the issue whether the deprecation @100% or 15% on interiors which are purely wooden structures is a debatable point as it requires examination of details and cannot be rectified by exercising the power vested u/s 154 - AT

View Source

← Previous Next →

Rectification u/s 154 - the issue whether the deprecation @100% ...

Income Tax

January 21, 2016

You may also like:

Penalty u/s 271(1)(c) - claim of depreciation @100% instead of 15% - Temporary Wooden structures like interiors, glow signs etc. being Furniture & Fixture - Levy of...

100% depreciation on the false ceiling and wooden partition inclusive of furniture, electrical wiring and interior decoration allowed.... - HC

Jurisdiction of rectification notice issued u/s 154 by the Income Tax Officer - authority competent to issue notices - Central Government has not made any scheme u/s...

Rectification u/s 154 - Modification of order more than 10-year-old order - The interest u/s 234B and u/s 234C has not been charged while issuing the intimation and the...

Rectification u/s 154 - levy of interest u/s 234D of the Act from the date of grant of refund instead of date of receipt of cheque of refund, renders the issue to be...

Rectification u/s 154 - AO is not justified in initiating further proceedings for rectification to impose his own view under the guise of rectification under Section 154 - HC

Assessee is entitled for 100% depreciation in respect of vinyl flooring, false ceiling, glass and wooden partitioning, electrical wiring, Net work cabling etc., in the...

Rectification of mistake u/s 154 - CIT(A) has complicated the issue of a simple rectification to be carried out - AT

Scope of rectification u/s 154 - Allowing the rectification application CIT(A) admitted the claim of expenditure - The ITAT concluded that the question of comparables in...

Rectification order passed u/s.154 - Period of limitation - In the present case before us there is no controversy about first order or second order but order under...

Rectification u/s 154 - additional depreciation @20% claimed as per provision of Sec. 32(1)(iia) - it is on record of the AO that the issue is debatable and the issue...

Rectification u/s 154 - the two Hon’ble High Courts have expressed the different views regarding the question whether late fee under section 234E can be levied for the...

Rectification u/s 154 - addition u/s. 40(a)(ia) - TDS from the labour charges - other High Court have different view - if issue was considered by the Jurisdictional High...

Rectification u/s 154 - mistake apparent on record warranting rectification u/s 154 - debatable issue - enhancement of income for the purpose of section 115JC - the AO...

Rectification u/s 154 - The Assessee argued that the assessments u/s 143(1) and 143(3) merged, precluding further additions u/s 154, while the Revenue contended that...

Quick Updates: