The Income Tax Appellate Tribunal ( ITAT ), Hyderabad bench has held that applying individual tax rates to the AOP is not a mistake apparent on the face of the record and therefore, it cannot be rectified through Section 154 of the Income Tax Act, 1961. The assessee- Trust was formed for the benefit of […]
The post Applying Individual Tax Rates to AOP can’t be rectified by Invoking S. 154: ITAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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