CBDT Circular on Section 154 Of The Income-Tax Act, 1961 – Rectification Of Mistake – Apparent From Records – Mistake Arising As A Result Of Subsequent Interpretation Of Law By Supreme Court – Whether Constitute Mistake Apparent From The Record

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SECTION 154 OF THE INCOME-TAX ACT, 1961 – RECTIFICATION OF MISTAKE – APPARENT FROM RECORDS – MISTAKE ARISING AS A RESULT OF SUBSEQUENT INTERPRETATION OF LAW BY SUPREME COURT – WHETHER CONSTITUTE MISTAKE APPARENT FROM THE RECORD CIRCULAR NO.234 [F.NO. 296/9/77-ED)], DATED 17-12-1977 1. Attention is invited to the Board’s Circular No. 68 [F. No. 245/17/71-A & PAC],…

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