Appeal Not Maintainable – Sec 154 Rectification Cannot Challenge Original Addition – ITAT Mumbai
The Tribunal ruled that rectification proceedings under Section 154 are limited to correcting apparent mistakes and cannot be a vehicle to dispute original additions. The appeal was therefore rightly ...
ITAT Mumbai allowed foreign tax credit of ₹90,208 despite delay in filing Form 67, holding Rule 128 directory and procedural lapse cannot defeat substantive Sec 90/DTAA ...
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