Rectification of mistake u/s 154 - miscalculation of interest...
Section 154: Miscalculation of Interest Recognized as Arithmetical Error, Requires No Extensive Deliberation or Adjudication.
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Income TaxJanuary 27, 2018Case LawsHC
Rectification of mistake u/s 154 - miscalculation of interest is, at best, an arithmetical error and it needs no elaborate cogitation or adjudication, long drawn or otherwise, to hold that there was an error committed. - HC
Rectification of mistake u/s 154 - miscalculation of interest is, at best, an arithmetical error and it needs no elaborate cogitation or adjudication, long drawn or otherwise, to hold that there was an error committed. - HC
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