Rectification of mistake - Since no claim of deduction of exempt ...

Income Tax

August 7, 2013

Rectification of mistake - Since no claim of deduction of exempt income has been made in the return of income and A.O. accepted the return of income filed by assessee as it is, therefore, there was no mistake apparent on record of the Revenue Department. Thus, the rectification application under Section 154 was not maintainable - AT

View Source

← Previous Next →

Rectification of mistake - Since no claim of deduction of exempt ...

Income Tax

August 7, 2013

You may also like:

Rectification of mistake u/s 154 - belated return u/s 139(4) - Subsequently revised - request of rectification based on revised return - not permissible as belated...

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

Rectification of mistake u/s 154 - Disallowing Derivatives F & O loss and Speculation profit - The appellant sought to claim a deduction by way of a letter before the...

Rectification u/s 154 - Deduction u/s 80IB - audit report in Form-10CCB was not filed along with the return of income - The ld. CIT(A) has rejected the appeals by...

Rectification of mistake u/s 154 against intimation u/s. 143(1) - Rejection on the ground that, revised return was not authenticated - The ITAT recognize the mistake in...

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...

Tribunal has recorded the categorical finding that no apparent mistake has been committed by the tribunal and no case is made out for rectification - No interference is...

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...

Claim of refund of tax paid earlier since the return was treated as Invalid by the AO - delay in rectification of return u/s 139(9) - refund cannot be allowed - HC

Rectification of mistake u/s 254(2) – What assessee desires is review of the order passed on in the garb of rectification application - AT

Quick Updates: