https://www.taxtmi.com/highlights?id=48022 Rectification u/s 154 by CIT(A) - date of applicability of provision of Section 56(2)(viib) - we are not interpreting the provision as such as to the date of applicability but only examining the issue as to whether the issue is debatable - since it is debatable issue in view of the contrary view taken by the Hon’ble Jurisdictional High Court - not a mistake apparent on record - CIT(A) wrongly rectified the order. en-us Thu, 18 Jul 2019 08:00:47 +0530 Wed, 17 Jul 2019 18:53:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48022 Rectification u/s 154 by CIT(A) - date of applicability of provision of Section 56(2)(viib) - we are not interpreting the provision as such as to the date of applicability but only examining the issue as to whether the issue is debatable - since it is debatable issue in view of the contrary view taken by the Hon’ble Jurisdictional High Court - not a mistake apparent on record - CIT(A) wrongly rectified the order. Highlights Income Tax Thu, 18 Jul 2019 08:00:47 +0530 https://www.taxtmi.com/highlights?id=48022