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Income Tax - Highlights / Catch Notes

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Rectification u/s 254 - period of limitation of 6 months - For ...

Income Tax

February 4, 2020

Rectification u/s 254 - period of limitation of 6 months - For one reason or the other, the Tribunal may not be in a position to pass the order u/s 254(2). For the inability of the Tribunal to pass such an order within the period provided, neither the assessee nor the revenue should suffer.

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