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Income Tax - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Rectification of mistake - Addition of sponsorship and ...

Income Tax

December 16, 2020

Rectification of mistake - Addition of sponsorship and promotional income received by assessee - Authorities below failed to appreciate that marketing income been considered as net of expenses, and therefore does not appear separately having credited under the head income. - Additions deleted - AT

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  1. Mall upkeep and promotional fees received by the assessee - amount of maintenance charges received were business receipts assessable under the head 'business income'.... - HC

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

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  6. 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.

  7. Rectification of mistake -If the argument and ground were not disposed off is a mistake apparent from rerecord. - AT

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