https://www.taxtmi.com/caselaws?id=463836 The DRP's directions were challenged on rectification grounds, including the treatment of the variation as income from other sources under section 56(2)(vii)(b) and the alleged application of amended provisions for years prior to AY 2014-15. The ITAT did not adjudicate the merits; it directed the DRP to decide the assessee's rectification application filed under Rule 13 in accordance with law and to do so expeditiously, preferably within six months. The appeal was thus disposed of for statistical purposes. en-us Tue, 26 Sep 2023 00:00:00 +0530 Thu, 18 Sep 2025 13:51:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463836 The DRP's directions were challenged on rectification grounds, including the treatment of the variation as income from other sources under section 56(2)(vii)(b) and the alleged application of amended provisions for years prior to AY 2014-15. The ITAT did not adjudicate the merits; it directed the DRP to decide the assessee's rectification application filed under Rule 13 in accordance with law and to do so expeditiously, preferably within six months. The appeal was thus disposed of for statistical purposes. Case-Laws Income Tax Tue, 26 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463836