Rectification u/s 154 - mistake apparent on record warranting ...

Income Tax

October 11, 2022

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 is not correct in enhancing the book profits u/s.115JC by passing an order under Section 154 of the Act. - AT

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Rectification u/s 154 - mistake apparent on record warranting ...

Income Tax

October 11, 2022

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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.

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