Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Rectification of mistake u/s 154 against intimation u/s. 143(1) - Rejection on the ground that, revised return was not authenticated - The ITAT recognize the mistake in the original return was apparent from the record. The Tribunal, citing CBDT Circular, which urges tax officers to assist taxpayers in securing due reliefs, remitted the case back to the Assessing Officer for rectification. The Tribunal directed that the original return should be rectified, considering the revised return and relevant documents submitted by the appellant. - AT
Rectification of mistake u/s 154 against intimation u/s. 143(1) - Rejection on the ground that, revised return was not authenticated - The ITAT recognize the mistake in the original return was apparent from the record. The Tribunal, citing CBDT Circular, which urges tax officers to assist taxpayers in securing due reliefs, remitted the case back to the Assessing Officer for rectification. The Tribunal directed that the original return should be rectified, considering the revised return and relevant documents submitted by the appellant. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
