Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Rectification of mistake u/s 154 – Withdrawal of interest u/s ...

Case Laws     Income Tax

September 15, 2014

Rectification of mistake u/s 154 – Withdrawal of interest u/s 244(1A) – the issue dealt by the AO in the rectification order u/s. 154 of the Act cannot be said to be a mistake apparent from record as it was arrived after due application of mind - AT

View Source

 


 

You may also like:

  1. Whether Withdrawal of refund u/s 244(1A) can be made by rectification u/s 154 – Held yes - HC

  2. Rectification of mistake - Rebate claim u/s 88E - as per AO assessee has also earned income by way of short term capital gains on which the assessee has paid STT and...

  3. Power of AO to withdraw the interest granted u/s 244 by way of rectification of mistake u/s 154 - Interest u/s. 244 could not be withdrawn in absence of clear cut...

  4. Rectification of mistake u/s 154 - Debatable issue - it cannot be said that allowance of deduction of sales promotion expenses by the AO resulting in a mistake apparent...

  5. Rectification of mistake u/s 154 - withdrawal of TDS credit in an order u/s 154 after allowing the same in 143(3) on the ground that corresponding income has not been...

  6. 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...

  7. 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...

  8. 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...

  9. Scope of rectification of mistake - The case revolved around the disallowance of EPF and ESI contributions by the Assessing Officer u/s 154 of the Income-tax Act, 1961....

  10. Rectification of mistake u/s 154 - CIT(A) has complicated the issue of a simple rectification to be carried out - AT

  11. 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...

  12. Rectification u/s 154 - Characterization of receipts - Exemption of interest on enhanced compensation from tax denied u/s. 10(37) - However, the Appellate Tribunal...

  13. Rectification of mistake u/s 154 - AO has travelled beyond the jurisdiction and scope of Section 154 - Instead of sending a proposal for revision of the order u/s 263 of...

  14. Rectification of mistake - Computation of income u/s. 154 - the non adjustment of brought forward depreciation from profits and gains of business and profession, for...

  15. Rectification u/s 154 - deduction u/s 80P - a mistake apparent on the record must be an obvious and patent mistake - considering the fact that assessee had been allowed...

 

Quick Updates:Latest Updates