https://www.taxtmi.com/caselaws?id=340306 The tribunal allowed the appeal, finding the rectification proceedings under Section 154 invalid due to the absence of an apparent mistake in the CIT's order under Section 264 and the time-barred nature of the rectification order. Additionally, it determined that municipal taxes received from tenants should not be classified as income from other sources. The tribunal directed the deletion of the tax addition. en-us Fri, 10 Mar 2017 00:00:00 +0530 Mon, 20 Mar 2017 09:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340306 The tribunal allowed the appeal, finding the rectification proceedings under Section 154 invalid due to the absence of an apparent mistake in the CIT's order under Section 264 and the time-barred nature of the rectification order. Additionally, it determined that municipal taxes received from tenants should not be classified as income from other sources. The tribunal directed the deletion of the tax addition. Case-Laws Income Tax Fri, 10 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340306