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Income Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Rectification of order of Settlement Commission(ITSC) - at the ...

Income Tax

June 21, 2019

Rectification of order of Settlement Commission(ITSC) - at the time of the passing of the original order, the petitioner was a registered entity u/s 12A and withdrawal of the approval accorded u/s 10 (23C) (v) & 10 (23A) (via), as a consequence of cancellation or withdrawal of the same; cannot have retrospective effect - rectification by ITSC is not correct

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