Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Rectification u/s 254 - in the earlier years same issue had been ...

Case Laws     Income Tax

June 25, 2019

Rectification u/s 254 - in the earlier years same issue had been sent back to the A.O. for verification and adjudication in the light of the findings of the Hon'ble High Court - since CIT(A) himself made verification in accordance with the findings of the Hon'ble High Court in presnt appeal, ITAT dismissed the appeal of revenue - no error in the order of the I.T.A.T.

View Source

 


 

You may also like:

  1. Rectification u/s 154 - Modification of order more than 10-year-old order - The interest u/s 234B and u/s 234C has not been charged while issuing the intimation and the...

  2. 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...

  3. 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....

  4. 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...

  5. Disallowance being amount of State Value Added Tax (VAT) paid for earlier years - Deduction u/s 80IB claimed - Assessee became liable to pay VAT for earlier years - The...

  6. 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...

  7. Deduction us.37(1) on account of “Escrow Disbursement Provision” ('EDP’) - Prior period expenditure - To put it simply, the AO will bifurcate total Escrow Disbursement...

  8. The income relatable to earlier year cannot be added to the income of this year - AT

  9. Delayed adjudication of show cause notice without reasonable cause - Delay in finalizing assessments and issuing demand - Classification of goods under appropriate...

  10. Rectification u/s 254 - Sale of land - land in question were sold by the assessee in the capacity of power of attorney holder and AO has assessed the income in the hand...

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

  12. Rectification of mistake u/s 254 - Where the issue sought to be rectified was not appealed before HC, application cannot be rejected on the ground of Doctrine of merger - HC

  13. Rectification of assessment orders u/s 161 of DGST / GST Act, 2017 - The latest instruction issued by the Department of Trade and Taxes, Government of NCT of Delhi,...

  14. Assessment of trust - Exemption u/s 11 - The expenditure, if incurred in an earlier year is adjusted against the income of a later year, it has to be held that the trust...

  15. Exemption u/s 11 - The expenditure, if incurred in an earlier year is adjusted against the income of a later year, it has to be held that the trust had incurred...

 

Quick Updates:Latest Updates