Rectification of mistake - investments made u/s 54EC - original ...
Assessing Officer's Rectification Order u/s 154 Deemed Illegal; Original Section 54EC Assessment Stands Valid.
January 30, 2017
Case Laws Income Tax AT
Rectification of mistake - investments made u/s 54EC - original assessment order passed by the AO is proper and it does not call for any rectification. Consequently, the rectification order passed by the AO u/s 154 suffers from illegality. - AT
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