Rectification of mistake u/s 254(2) - improvement of case ...

Case Laws Income Tax

March 15, 2019

Rectification of mistake u/s 254(2) - improvement of case through Misc. Petition - question in appeal relates interest for delay u/s 201(1A) - In MA claim made that remittances made towards purchase hence no TDS u/s 195 - It is not open to assessee to improve its case through Misc. Petition.

View Source

← Previous Next →

Rectification of mistake u/s 254(2) - improvement of case ...

Case Laws Income Tax

March 15, 2019

You may also like:

The Tribunal held that in a case involving a requisition u/s 132A of the Act, the jurisdiction to complete the assessment is governed by the provisions of Section 153A....

Rectification of mistake u/s 254(2) - mistake of making an incorrect statement by AR - Order of tribunal was passed relying statement - argument advanced by said counsel...

Rectification u/s mistake u/s 254 - apparent mistake in the order of Tribunal warranting rectification - scope of section 254(2) is limited to rectification of mistake...

Rectification u/s 254 - non consideration of certain grounds - there is an inadvertent mistake by the Tribunal in not disposing of grounds no.2, 3 and 6, which comes...

Rectification of mistake u/s. 254(2) - Scope of tribunal in rectification - review of the order passed by the Tribunal in the guise of rectification which is not...

Rectification of mistake u/s 254(2) – What assessee desires is review of the order passed on in the garb of rectification application - AT

Rectification of mistake u/s 254 - If such prayer is allowed then in every case, where the assessee is not satisfied with the finding of the Tribunal, the MA will be...

Rectification u/s 254 - No mistake, much less, a mistake apparent on the face of record as envisaged under section 254(2) of the Act. What the assessee wants by filing...

Rectification of mistake u/s 254 - period of limitation - keeping in view factual matrix of the instant case, the MA ought to have been filed by assessee latest by 30.11....

Rectification u/s 254 - non discussion of case law relied upon - it is not necessary for Court/Tribunal to discuss the case relied in the order as long the larger ratio...

Rectification u/s 254(2) - receipt from other advertisers towards sale of online ad space in Inida under AdWord Program is chargeable to tax as 'Royalty - issue is...

Condonation of delay - Application for rectification of mistake - when there is no provision of condonation of delay for filing of the Miscellaneous Application then the...

Rectification of mistake u/s 254 - in the guise of rectification, the Revenue is seeking review of the order of Tribunal, which is beyond the scope of powers as...

Rectification u/s 254 - mistake apparent from record - non adjudication of specific ground taken by the assessee in its memorandum of appeal constitutes a mistake...

Rectification u/s 254 - an order u/s. 254(2) only permits rectification of mistake apparent from record - by submitting elaborate arguments in the realm of review of the...

Quick Updates: