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Income Tax - Highlights / Catch Notes

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Rectification u/s 254 - an order u/s. 254(2) only permits ...


Section 254(2) of Income Tax Act: Rectification of Clear Errors Only, No Re-evaluation Allowed by ITAT.

June 10, 2019

Case Laws     Income Tax     AT

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 order of ITAT is not permissible

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