Rectification of mistake u/s 154 - it can be safely concluded ...

Rectification of loss set-off with shareholding change u/s 154 is debatable, not a mistake on record.

December 20, 2022

Case Laws Income Tax AT

Rectification of mistake u/s 154 - it can be safely concluded that set-off of losses when there is a change in shareholding is not a mistake apparent from record, and is debatable issue in the facts and circumstances discussed supra and it is not a case rectification - AT

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Rectification of mistake u/s 154 - it can be safely concluded ...

Rectification of loss set-off with shareholding change u/s 154 is debatable, not a mistake on record.

December 20, 2022

Case Laws Income Tax AT

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