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Income Tax - Highlights / Catch Notes

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Rectification of order U/s 254 - Tribunal gave a certain verdict ...


Department's Use of Tribunal's Rectification Powers u/s 254 Not Justified by Aggrieved Verdict Alone.

September 4, 2017

Case Laws     Income Tax     HC

Rectification of order U/s 254 - Tribunal gave a certain verdict which may have aggrieved the department and may have also given rise to an arguable legal point. Nevertheless, that by itself would not enable the department to activate the rectification powers of the Tribunal.

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