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of <h1>ITAT Delhi: Incorrect Tax Rate Rectification Reversed under Section 154</h1> The ITAT Delhi held that the lower authorities erred in rectifying the assessment order to change the tax rate from 45% to 65%. The matter was remanded ... - The ITAT Delhi held that the lower authorities erred in rectifying the assessment order to change the tax rate from 45% to 65%. The matter was remanded back to the CIT (A) for further consideration on the application of section 154 of the IT Act. The appeal was allowed for statistics.
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