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1. The Income Tax Appellate Tribunal (ITAT) held that the Assessing Officer (AO) erred in denying the assessee's request for rectification u/s 154 of the Income Tax Act and...

2. Rectification u/s 154 - Characterization of receipts - Exemption of interest on enhanced compensation from tax denied u/s. 10(37) - However, the Appellate Tribunal...

3. Rectification of mistake u/s 154 - The set off of the impugned loss against the assessee’s other income without reference to s. 43(5) is clearly a mistake apparent from...

4. Rectification of mistake - Computation of income u/s. 154 - the non adjustment of brought forward depreciation from profits and gains of business and profession, for...

5. Rectification of mistake u/s 154 - Though there is a remedy to revise the return but if the assessee could not revised its return of income within the period prescribed,...

6. Rectification u/s 154 - Deduction u/s 80IB - audit report in Form-10CCB was not filed along with the return of income - The ld. CIT(A) has rejected the appeals by...

7. Rectification of mistake u/s 154 – Withdrawal of interest u/s 244(1A) – the issue dealt by the AO in the rectification order u/s. 154 of the Act cannot be said to be a...

8. 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...

9. Scope of rectification u/s 154 - Allowing the rectification application CIT(A) admitted the claim of expenditure - The ITAT concluded that the question of comparables in...

10. Rectification of mistake u/s 154 - withdrawal of TDS credit in an order u/s 154 after allowing the same in 143(3) on the ground that corresponding income has not been...

11. Rectification of mistake - Since no claim of deduction of exempt income has been made in the return of income and A.O. accepted the return of income filed by assessee as...

12. TDS u/s 194A - TDS Laibility in respect of hypothetical interest income - Entitlement of interest accruing on the FDs to the petitioner would be dependant on the result...

13. Double taxation - Rectification of mistake u/s 154 - Rental income was offered as “income from house property” - Addition of the same income under the head “income from...

14. Rectification u/s 154 - The ld. AR invited our attention in ITR 7 where it is mentioned that the correct figures in claim of section 11(1)(2) of the Act. The assessee...

15. Rectification of mistake u/s 154 - Period of limitation - Rectification proposed on the ground that, benefit of 10A deduction should be given on the basis of individual...