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Income Tax - Highlights / Catch Notes

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Rectification of mistake u/s 154 - miscalculation of interest ...

Income Tax

January 27, 2018

Rectification of mistake u/s 154 - miscalculation of interest is, at best, an arithmetical error and it needs no elaborate cogitation or adjudication, long drawn or otherwise, to hold that there was an error committed. - HC

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