Rectification of mistake u/s 154 - tax rate on surrendered income u/s 115BBE - the action of the...

Rectification of mistake u/s 154 - tax rate on surrendered income u/s 115BBE - the action of the Assessing officer in rectifying and increasing the rate of taxation from 30% to 60% and surcharge and cess on such undisclosed income doesn’t come within the purview of section 154 of the Act. - AT .....

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