CIT(A) directed to consider rectification application u/s 154 against CPC adjustment made u/s 143(1)(a) In a recent judgment, ITAT has…
ITAT allows exemption u/s 11 when audit report in Form 10B was uploaded but could not be approved due to…
Rectification application u/s 154 for claim of leave salary encashment exemption u/s 10(10AA) dismissed as barred by limitation In a…
Non-issuance of the notice u/s 154(3) is a procedural irregularity. ITAT directs AO to issue notice and give opportunity ABCAUS…
Credit for TCS made in the hands of partner allowed to partnership firm. If ultimate conclusion on application u/s 154…
For typographical error assessee has to invoke Section 154 not Appellate Jurisdiction to rectify mistakes committed during assessment proceedings -…
Period of limitation against rectification order can not be counted from the date of assessment order ABCAUS Case Law CitationABCAUS…
Withdrawal of deduction u/s 54/54F beyond scope of rectification u/s 154. AO has no jurisdiction to re-appreciate evidences already considered. …
Income wrongly declared in ITR by mistake cannot be taxed because assessee has not earned it. There is no provision…
Addition u/s 40(a)(ia) in rectification proceedings u/s 154 upheld as question of second proviso being prospective was not debatable in…