Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
ITAT dismissed the assessee's miscellaneous application seeking rectification under section 254(2). The tribunal held that the application was essentially attempting to review the original order, which is impermissible under law. Established judicial precedent confirms that review disguised as rectification is not allowed. An oversight of fact or failure to consider an argument does not constitute an apparent mistake rectifiable under the provision. The tribunal's original findings on section 69A and 115BBE remained unchanged, and the application was rejected on procedural grounds, maintaining the integrity of the original appellate order.
ITAT dismissed the assessee's miscellaneous application seeking rectification under section 254(2). The tribunal held that the application was essentially attempting to review the original order, which is impermissible under law. Established judicial precedent confirms that review disguised as rectification is not allowed. An oversight of fact or failure to consider an argument does not constitute an apparent mistake rectifiable under the provision. The tribunal's original findings on section 69A and 115BBE remained unchanged, and the application was rejected on procedural grounds, maintaining the integrity of the original appellate order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
