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Income Tax - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

Rectification contemplated under section 154 must be a ...


Section 154: Rectification Needs Clear Mistake, Not Debatable Legal Issue. Debatable Points Aren't Apparent Mistakes.

June 18, 2012

Case Laws     Income Tax     HC

Rectification contemplated under section 154 must be a rectifiable mistake. A decision on a debatable point of law could not be taken as a mistake apparent from record, - HC

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