Rectification order passed u/s 154 - AO has not considered the ...

Income Tax

December 29, 2018

Rectification order passed u/s 154 - AO has not considered the binding decision of the jurisdicitonal High Court and the same constitutes mistake apparent from record - AO directed to allow the benefit to the assessee.

View Source

← Previous Next →

Rectification order passed u/s 154 - AO has not considered the ...

Income Tax

December 29, 2018

You may also like:

Rectification of mistake u/s 254 - non consideration of decision refereed by the assessee in dealing with appeal - a mistake apparent from record - Tribunal recalled its order.

Rectification u/s 154 - non reliance or consideration of binding decisions of the superior court while pronouncing an order / judgement - appeal of the assessee dismissed - AT

Rectification of mistake u/s 154 - Debatable issue - it cannot be said that allowance of deduction of sales promotion expenses by the AO resulting in a mistake apparent...

Prescribed time-limit of 6 months in passing order u/s 154(8) of Income-tax Act, 1961 to rectify any mistake apparent from record must be followed strictly.

Rectification of mistake u/s 154 - period of limitation - the said order has not been passed to rectify any apparent mistake but was passed to give complete effect to...

Rectification u/s 154 - Exemption u/s 11 - accumulation of income for charitable purpose - mistake apparent from the record - whether accumulation at 15% has to be...

Rectification u/s 154 - mistake apparent on record warranting rectification u/s 154 - debatable issue - enhancement of income for the purpose of section 115JC - the AO...

Rectification of mistake u/s 154 - The set off of the impugned loss against the assessee’s other income without reference to s. 43(5) is clearly a mistake apparent from...

Rectification of mistake u/s 154 - the power u/s 154 is not a power to review an order and the power can be invoked to rectify a mistake, which is apparent from the...

Rectification u/s 154 - under-assessment of income qua the foregoing depreciation/additional depreciation issue(s) - The Tribunal considered the Revenue’s contentions...

Quick Updates: