https://www.taxtmi.com/caselaws?id=308944 The High Court of Calcutta upheld the Tribunal's decision, ruling that the rectification proceedings under Section 154 of the Income Tax Act were within the prescribed time limit. The judgment analyzed the limitation period, interpretation of terms, application of legal doctrines, and relevant case law, providing a comprehensive understanding of the legal principles involved in the case. en-us Tue, 17 Feb 2015 00:00:00 +0530 Wed, 02 Aug 2023 21:18:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308944 The High Court of Calcutta upheld the Tribunal's decision, ruling that the rectification proceedings under Section 154 of the Income Tax Act were within the prescribed time limit. The judgment analyzed the limitation period, interpretation of terms, application of legal doctrines, and relevant case law, providing a comprehensive understanding of the legal principles involved in the case. Case-Laws Income Tax Tue, 17 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308944