Rectification u/s 254 - Addition u/s 68 - non-consideration of ...

Case Laws Income Tax

November 30, 2020

Rectification u/s 254 - Addition u/s 68 - non-consideration of certain facts in Order of the Tribunal - ignoring the material already on record on the part of the learned Tribunal was a mistake apparent on the face of record u/s 254 and Tribunal has, in our opinion, rightly recalled its order and rectified the mistake and it has rightly set aside the additions under Section 68 of the Act and they are only findings of facts based on relevant material. - HC

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Rectification u/s 254 - Addition u/s 68 - non-consideration of ...

Case Laws Income Tax

November 30, 2020

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