Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Rectification of mistake - While filing the returns, the petitioner had inadvertently added an extra '0' (zero) in his total salary income - it is the duty of the officer, who scrutinize the records, to bring the said error to the knowledge of the petitioner and rectify the same without any inconvenience to the petitioner. However, the officer, who scrutinized the records, had not applied his mind either while scrutinizing the income of the petitioner or his rectification application. - AO directed to rectify the mistake - HC
Rectification of mistake - While filing the returns, the petitioner had inadvertently added an extra '0' (zero) in his total salary income - it is the duty of the officer, who scrutinize the records, to bring the said error to the knowledge of the petitioner and rectify the same without any inconvenience to the petitioner. However, the officer, who scrutinized the records, had not applied his mind either while scrutinizing the income of the petitioner or his rectification application. - AO directed to rectify the mistake - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
