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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

As per section 143(1) - denial of exemption u/s 54F while ...


Denial of Section 54F exemption during Section 154 rectification for TDS claim not feasible per Section 143(1).

December 17, 2013

Case Laws     Income Tax     AT

As per section 143(1) - denial of exemption u/s 54F while processing rectification application u/s 154 for claim of TDS - such an enquiry is not possible on the petition filed by the assessee under Section 154 - AT

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