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Income Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Rectification of mistake u/s 154 - period of limitation - the ...


Rectification u/s 154 validly executed to implement appellate order, within permissible time limits.

October 3, 2015

Case Laws     Income Tax     AT

Rectification of mistake u/s 154 - period of limitation - the said order has not been passed to rectify any apparent mistake but was passed to give complete effect to the appellate order passed by the Commissioner of Income Tax (Appeals) - rectification u/s 154 is in order - AT

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