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Income Tax - Highlights / Catch Notes

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Rectification of mistake u/s 154 - claim of exemption u/s 54F - ...


Income Tax Act: Section 154 Mistakes Can't Revisit Approved Exemption Claims u/s 54F.

December 16, 2023

Case Laws     Income Tax     AT

Rectification of mistake u/s 154 - claim of exemption u/s 54F - under the law no one is permitted to review own order, the provision of section 154 of the Act does not permit to revisit the claim that has already been allowed. - AT

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