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Income Tax - Highlights / Catch Notes

Home Highlights October 2012 Year 2012 This

The decision of the High Court or the Hon’ble Supreme Court ...


High Court or Supreme Court decisions are mistakes apparent from the record u/s 254(2) and must be corrected.

October 15, 2012

Case Laws     Income Tax     AT

The decision of the High Court or the Hon’ble Supreme Court rendered prior to or even subsequent to the order, will constitute mistake apparent from the record within the meaning of Section 254 (2) and it should be corrected by the Tribunal. - AT

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