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Income Tax - Highlights / Catch Notes

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Tribunal apparently fell into an error in not rectifying the ...


Tribunal Misses Clear Mistake of Fact, Qualifies for Correction u/s 254(2) as Apparent Mistake of Law.

April 12, 2012

Case Laws     Income Tax     HC

Tribunal apparently fell into an error in not rectifying the said mistake apparent on the face of record, which is nothing more than a mistake of fact and even if it is construed to be a mistake of law, it is apparent mistake of law, which would also fall within the scope of rectifiable mistake under s. 254(2) - HC

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