Rectification u/s 254 - allowability of deduction u/s 54B on ...

Income Tax

June 21, 2019

Rectification u/s 254 - allowability of deduction u/s 54B on investment prior to sale - decision on merits after analyzing and evaluation of the relevant facts and evidence of the case cannot be reconsidered in the proceedings U/s 254(2) - revenue is reiterating its stand taken by the AO while disallowing the claim of deduction U/s 54B - no apparent mistake on the face of the order

View Source

← Previous Next →

Rectification u/s 254 - allowability of deduction u/s 54B on ...

Income Tax

June 21, 2019

You may also like:

Rectification u/s 254 - non consideration of Tribunal decision in order which was referred and provided in paper book - an apparent error requiring necessary...

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 254 - the assessee would be entitled to claim deduction u/s. 10A for the unexpired period even if it relates to IQF with regard to processing of...

Deduction u/s 54B - denial - sale of agricultural land standing in assesee's name - purchases of land in name of son and daughter-in-law - disallowed the exemption u/s 54B - HC

Deduction u/s 54B - investment made prior to the date of sale - Agriculture land- the assessee should be allowed the benefit of deduction under section 54B of the Act...

Rectification of mistake u/s 254(2) – What assessee desires is review of the order passed on in the garb of rectification application - AT

MAT - Rectification of mistake - Deduction of prior period items from book profit - section 115JA - HC

Disallowance of deduction u/s 54B - assessee did not file return under Section 139(1) of the Act and he has not deposited the sale proceeds in the capital account - The...

Deduction u/s. 54B - agricultural land which is purchased prior to the sale of agricultural land - the assessee is not entitled to claim deduction u/s. 54B of the Act...

Deduction u/s 54B - sale consideration received through post-dated cheques - the period of six month or condition of investment prior to the filing of ROI is applicable...

Quick Updates: