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Income Tax - Highlights / Catch Notes

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MAT application - scope of rectification of mistake - AO is not ...


Rectification Limits: AO Cannot Review Entire Assessment Order u/s 154 of Income Tax Act.

June 14, 2017

Case Laws     Income Tax     AT

MAT application - scope of rectification of mistake - AO is not empower to take contrary view to review entire assessment order already framed. It is against the spirit of provision of section 154 of the Act.- AT

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