Wednesday, August 4, 2021

Non-consideration of HC ruling couldn’t be construed as a mistake apparent on record for rectification by ITAT: HC

INCOME TAX: Non consideration of a judgment of High Court cannot be construed as mistake as contemplated under section 254(2)

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000315167/non-consideration-of-hc-ruling-couldn’t-be-construed-as-a-mistake-apparent-on-record-for-rectification-by-itat-hc.aspx

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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

INCOME TAX : Where assessee had purchased a flat and incurred expenditure of Rs. 23 lakhs for purpose of renovating house and Assessing Offi...