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Income Tax - Highlights / Catch Notes

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Rectification of order u/s 154 - doctrine of merger - the ...


Section 154: Amend Orders on Unaddressed Issues Post-Appeal or Revision; Doctrine of Merger Applies.

April 30, 2014

Case Laws     Income Tax     AT

Rectification of order u/s 154 - doctrine of merger - the authority passing an order may amend that part of the order which has not been considered and decided in any proceeding by way of appeal or revision against order - AT

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