Search: disallowance

2 results for “disallowance”+ Rectification u/s 154clear

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Section 43A4 Section 254(2)3 Section 143(2)3 Section 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

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 Court