Home Highlights July 2013 Year 2013 This

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1. The Tribunal held that in a case involving a requisition u/s 132A of the Act, the jurisdiction to complete the assessment is governed by the provisions of Section 153A....

2. Rectification of mistake - mistake apparent on the face of record or not - rectification of an order stems from the fundamental principle that justice is above all and...

3. Rectification u/s 254 - non consideration of certain grounds - there is an inadvertent mistake by the Tribunal in not disposing of grounds no.2, 3 and 6, which comes...

4. Rectification u/s mistake u/s 254 - apparent mistake in the order of Tribunal warranting rectification - scope of section 254(2) is limited to rectification of mistake...

5. Rectification of mistake u/s 154 - The set off of the impugned loss against the assessee’s other income without reference to s. 43(5) is clearly a mistake apparent from...

6. Rectification of mistake - mistake apparent of the face of record or not - The Tribunal in its original order dated 10th December 2018 have dealt with this decision and...

7. Rectification u/s 254 - mistake apparent from record - non adjudication of specific ground taken by the assessee in its memorandum of appeal constitutes a mistake...

8. Rectification of mistake in the order - Assessee over the period of 13 years did not take note of or considered whether there was a case on merit or not and was fighting...

9. Scope of rectification u/s 154 - Allowing the rectification application CIT(A) admitted the claim of expenditure - The ITAT concluded that the question of comparables in...

10. Rectification of Mistake - Error apparent on the face of record or not - benefit of the extended period was denied - The CESTAT, while dismissing the application for...

11. Rectification of mistake u/s 154 - TP Adjustment - arm's length price adjustment - even after holding that there was no apparent mistake in the DRP directions, whereas a...

12. Rectification of mistake - ITAT has allows appeal on merit & dismissed the assessee’s cross objections as infructuous regarding re-opening of assessment. Assesse not...

13. Rectification of mistake u/s 154 - it can be safely concluded that set-off of losses when there is a change in shareholding is not a mistake apparent from record, and is...

14. Rectification of Mistake - Applicant submits that the lower authority (AAR) had held that their activity would qualify as supply of goods attracting 12% whereas in the...

15. 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.