Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
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A genuine typographical error in the employer TAN entered in the return can be corrected in exceptional circumstances where the mistake has prevented TDS credit through the system. Although the assessee did not seek rectification within the prescribed time, the Tribunal allowed correction of the TAN particulars and directed the Assessing Officer to grant TDS credit if otherwise admissible under the Act. The relief was limited to permitting correction and ensuring credit only where the substantive entitlement was established.
A genuine typographical error in the employer TAN entered in the return can be corrected in exceptional circumstances where the mistake has prevented TDS credit through the system. Although the assessee did not seek rectification within the prescribed time, the Tribunal allowed correction of the TAN particulars and directed the Assessing Officer to grant TDS credit if otherwise admissible under the Act. The relief was limited to permitting correction and ensuring credit only where the substantive entitlement was established.
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