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Income Tax - Highlights / Catch Notes

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Rectification petition u/s 154 - Merely because assessee has ...

Income Tax

May 29, 2020

Rectification petition u/s 154 - Merely because assessee has inserted some figures, which are not in coherence with the other figures in the income tax return, there is a mistake apparent from the record, which needs to be rectified. Thus, the lower authorities are not justified in rejecting the application under section 154.

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