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3 results for “depreciation”+ Rectification u/s 154clear

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Key Topics

Section 143(2)4Section 43A4Section 254(2)3Section 922

HONDA SIEL POWER PRODUCTS LTD. vs. COMMR.OF INCOME TAX,DELHI

The appeal is allowed with no order as to costs

C.A. No.-005412-005412 - 2007Supreme Court26 Nov 2007
For Respondent: Commissioner of Income Tax, Delhi
Section 154Section 254(2)Section 43A

154 of the Income Tax Act, 1961 ("1961 Act") which provides for rectification of any mistake apparent from the record by any income tax authority. It may be mentioned at this stage that the words "rectification of any mistake apparent from the record" find place in section 254(2) of the said 1961 Act. Facts 3. Assessee company is engaged

COMMR.OF INCOME TAX,SIMLA vs. M/S GREEN WORLD CORPORATION

Appeals are disposed of with the aforementioned directions

C.A. No.-003312-003312 - 2009
Supreme Court
06 May 2009
Section 133Section 133ASection 143(1)(a)Section 143(2)Section 80I

154 amending his order under section 263 or an order passed by a Chief Commissioner or a Director General or a Director under section 272A.” An appeal before the High Court would lie on a substantial question of law as provided for under Section 260A of the Act. 24 22. We may, at this juncture, also notice the CBDT circular

VODAFONE IDEA LTD(EARLIER KNOWN AS VODAFONE MOBILE SERVICES LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 26 (2)

C.A. No.-002377-002377 - 2020Supreme Court29 Apr 2020

Bench: HON'BLE THE CHIEF JUSTICE

Section 143(2)Section 244ASection 92

u/s 143(2) within the time limit i.e. 6 months from the end of the financial year in which return was filed, then there is no longer a requirement to process the return under Section 143(1). That being the position of law laid down by the Hon’ble Supreme Court, the discretion under Section 143(1D) can be exercised