Home Highlights June 2013 Year 2013 This

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1. Rectification of mistake - mistake apparent on the face of record or not - rectification of an order stems from the fundamental principle that justice is above all and...

2. Rectification u/s mistake u/s 254 - apparent mistake in the order of Tribunal warranting rectification - scope of section 254(2) is limited to rectification of mistake...

3. Rectification of mistake u/s 154 - The set off of the impugned loss against the assessee’s other income without reference to s. 43(5) is clearly a mistake apparent from...

4. 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...

5. MAT - Rectification of mistake - Deduction of prior period items from book profit - section 115JA - HC

6. Rectification of mistake - ITAT has allows appeal on merit & dismissed the assessee’s cross objections as infructuous regarding re-opening of assessment. Assesse not...

7. 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...

8. Rectification of mistake - While filing the returns, the petitioner had inadvertently added an extra '0' (zero) in his total salary income - it is the duty of the...

9. Rectification of mistake - digging of borewell for the farmer/ agriculturist for the purpose of irrigation - exemption from Service tax or not - The present...

10. Rectification of mistake u/s 254 - dismissal of Revenue’s appeal for low tax effect - Tribunal failed to note that para 10(c) of CBDT Circular which state that Revenue...

11. Rectification u/s 154 - The ld. AR invited our attention in ITR 7 where it is mentioned that the correct figures in claim of section 11(1)(2) of the Act. The assessee...

12. Rectification of mistake - mistake apparent of the face of record or not - The Tribunal in its original order dated 10th December 2018 have dealt with this decision and...

13. 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...

14. Rectification of mistake - if we are to quash the assessment order, as being urged by the learned counsel, these rectification powers will be preempted in the sense that...

15. 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...