https://www.taxtmi.com/caselaws?id=426555 The Tribunal upheld the decision of the CIT (A) regarding the time limitation for rectification under Section 154(7), emphasizing the importance of finality in tax orders. The appeal was dismissed as the rectification application exceeded the four-year limit. The issues concerning MAT credit and interest under Sections 234B and 234C were not addressed due to the time-barred nature of the appeal. en-us Wed, 17 Aug 2022 00:00:00 +0530 Sat, 20 Aug 2022 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426555 The Tribunal upheld the decision of the CIT (A) regarding the time limitation for rectification under Section 154(7), emphasizing the importance of finality in tax orders. The appeal was dismissed as the rectification application exceeded the four-year limit. The issues concerning MAT credit and interest under Sections 234B and 234C were not addressed due to the time-barred nature of the appeal. Case-Laws Income Tax Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426555