Appeal Fee to be paid to ITAT on appeal against Rectification order u/s 154– Residual clause of section 253(6)(d) not…
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 -…
Omission to claim statutory deduction u/s 57(iv) is a mistake apparent from record, rectifiable under Section 154 In the instant…
Step by Step guide to make online rectification request u/s 154 for TDS mismatch correction in new e-filing portal With…
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…
AO not required to issue draft rectification order for assessment completed u/s 144C. Only a proposed “order of assessment” can…
Addition u/s 40(a)(ia) in rectification proceedings u/s 154 upheld as question of second proviso being prospective was not debatable in…