Home Highlights July 2013 Year 2013 This

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1. Rectification u/s 154 - Disallowance of interest on account of the fact that the money was invested in the capital of the firms, to earn exempt income - the issue as to...

2. Rectification of mistake u/s 154 - withdrawing the interest granted to the assessee u/s. 244A - as it is noticed that the AO is not the authority who could attribute the...

3. Rectification u/s 154 - levy of interest u/s 234D of the Act from the date of grant of refund instead of date of receipt of cheque of refund, renders the issue to be...

4. Rectification u/s 154 - additional depreciation @20% claimed as per provision of Sec. 32(1)(iia) - it is on record of the AO that the issue is debatable and the issue...

5. Rectification of mistake - The correct rate of depreciation can be an issue of apparent mistake and it can be decided in the proceedings u/s 154 but whether the...

6. Rectification u/s 154 – FBT - as the taxability or otherwise of an ESOP expenditure u/s 115WB(1)(a) is highly debatable issue and such issue cannot be adjudicated in the...

7. Rectification u/s 154 - the two Hon’ble High Courts have expressed the different views regarding the question whether late fee under section 234E can be levied for the...

8. Rectification of mistake u/s 154 of the Income-tax Act - A debatable issue cannot be said to be rectifiable. Thus the assessee was not entitled to interest under section...

9. Rectification u/s 154 by CIT(A) - date of applicability of provision of Section 56(2)(viib) - we are not interpreting the provision as such as to the date of...

10. Higher rate of depreciation on account of hiring of vehicles - Since the issue in the instant case is a highly debatable issue, i.e. whether the assessee is entitled to...

11. Section 154 rectification order reversing previous order on allowance of depreciation on non-compete fee cannot be invoked when the issue is debatable. Primary issue...

12. Rectification of mistake u/s 154 - enhancing the tax liability of the assessee u/s.115BBE - the impugned addition whether to be made u/s.69A is highly debatable in view...

13. Rectification u/s 154 - addition u/s. 40(a)(ia) - TDS from the labour charges - other High Court have different view - if issue was considered by the Jurisdictional High...

14. Rectification of mistake - set off of the carry forward business loss denied - the issue as to whether the said income earned by way of interest on Fixed Deposits,...

15. Rectification u/s 154 - Treatment to interest incurred by the assessee - Had there been any evidence furnished along with the return of income with regard to completion...