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Income Tax - Highlights / Catch Notes

Home Highlights April 2012 Year 2012 This

Tribunal apparently fell into an error in not rectifying the ...

Income Tax

April 12, 2012

Tribunal apparently fell into an error in not rectifying the said mistake apparent on the face of record, which is nothing more than a mistake of fact and even if it is construed to be a mistake of law, it is apparent mistake of law, which would also fall within the scope of rectifiable mistake under s. 254(2) - HC

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