Monday, September 1, 2014

[aaykarbhavan] Non-consideration of ruling of High Court or Supreme Court by ITAT is an apparent mistake and rectifiable




Non-consideration of ruling of High Court or Supreme Court by ITAT is an apparent mistake and rectifiable

September 2, 2014[2014] 48 taxmann.com 58 (Punjab & Haryana)/[2014] 264 CTR 206 (Punjab & Haryana)
IT : Where Tribunal had sustained addition in hands of assessee under section 43B on account of delay in contribution towards ESI and PF, though various judicial precedents were available which held same to be allowable, it was a mistake apparent from record to be rectified under section 254
 
Regards
Prarthana Jalan


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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>


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