Rectification of mistake u/s 254(2) - improvement of case through Misc. Petition - question in appeal...

Rectification of mistake u/s 254(2) - improvement of case through Misc. Petition - question in appeal relates interest for delay u/s 201(1A) - In MA claim made that remittances made towards purchase hence no TDS u/s 195 - It is not open to assessee to improve its case through Misc. Petition. .....

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