Rectification of mistake - mistake in charging interest - error ...
Interest Charging Errors Correctable u/s 154 of Income Tax Act; Authorities Can Adjust Interest Variations.
June 29, 2018
Case Laws Income Tax HC
Rectification of mistake - mistake in charging interest - error apparent on the face of record- there can be variation in charging interest, and such variation can be effected through correction u/s 154 of the Act. - it is always open for the authorities to rectify that mistake.
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