S.254 (2) : Appellate Tribunal – Rectification of Mistake – Business loss (S.28)
Description: Loss was allowed for earlier and subsequent year. Appellate Tribunal refused to rectify the order. The Apex Court remanded the matter to Tribunal for consideration afresh in light of CIT vs. Woodward Governor India (p.) Ltd. (2009) 312 ITR 254 (SC) (A.Y. 1998-99). Perfetti Van Melle India (p.) Ltd. vs. CIT (2011) 334 ITR […]
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