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Income Tax - Highlights / Catch Notes

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Rectification u/s 254 - non discussion of case law relied upon - ...


Court Not Required to Discuss Every Case Law if Higher Court Principles Don't Fit Case Facts: Section 254.

June 13, 2019

Case Laws     Income Tax     AT

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 rendered by the courts is not in conformity with the facts of the present case - assessee failed to make out a case of mistakes apparent on record - no rectification

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