GSTN Issues Procedures Filing Application for Rectification of OrdersÂ
By issuing Notification No. 22/2024–Central Tax on October 8, 2024, the Central Government established a unique process for correcting orders...
![CIT(A) fails to Address Key issue on Adjustment of Actual Expenditure against Provisions: ITAT remands matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-Income-Tax-Appellate-Tribunal-CIT-Adjustment-of-Actual-Expenditure-Expenditure-Against-Provisions-TAXSCAN.jpg "CIT(A) fails to Address Key issue on Adjustment of Actual Expenditure against Provisions: ITAT remands matter [Read Order]")
![Depreciation Must be Removed While Calculating Net Margin: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/ITAT-ITAT-Kolkata-Depreciation-taxscan.jpg "Depreciation Must be Removed While Calculating Net Margin: ITAT [Read Order]")
![Rectification u/s 154 of Income Tax Act cannot be Invoked to Adjust prior period Expenses: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Rectification-Income-Tax-Act-expenses-prior-period-expenses-ITAT-deletes-Addition-ITAT-Addition-taxscan.jpg "Rectification u/s 154 of Income Tax Act cannot be Invoked to Adjust prior period Expenses: ITAT deletes Addition [Read Order]")
ICAI notifies Rectification of Errors in Chartered Accountants (Amendment) Regulations, 2023 [Read Notification]
The Institute of Chartered Accountant of India (ICAI) vide notification no. 1-CA(7)/201A/2023 issued on 21st August 2023 has notified the rectification of errors in the Chartered Accountants...
Rectification Application u/s 161 of GST Act not Valid when Assessee Failed to Cooperate in Assessment: Madras HC [Read Order]
The Madras High Court (HC) has held that the rectification application under section 161 of the Goods and Service Tax Act, 2017 is not valid when the assessee failed to cooperate in the assessment. ...
![Rectification Application u/s 161 of GST Act not Valid when Assessee Failed to Cooperate in Assessment: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Rectification-Application-Assessee-Failed-to-Cooperate-in-Assessment-Madras-HC-TAXSCAN.jpg "Rectification Application u/s 161 of GST Act not Valid when Assessee Failed to Cooperate in Assessment: Madras HC [Read Order]")
Rectification Application for Exempted Allowance Claim: ITAT upholds Claim Rejection u/s 143(1)(a) of Income Tax Act [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) has recently held that the assessee did not claim the amount of exempted allowance in return of income therefore the bench upheld the...
![Rectification Application for Exempted Allowance Claim: ITAT upholds Claim Rejection u/s 143(1)(a) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Rectification-Application-for-Exempted-Allowance-Claim-Exempted-Allowance-Claim-ITAT-upholds-Claim-Rejection-ITAT-Claim-Rejection-Income-Tax-Act-Income-Tax-Taxscan.jpg "Rectification Application for Exempted Allowance Claim: ITAT upholds Claim Rejection u/s 143(1)(a) of Income Tax Act [Read Order]")
![AO Justified in Rectification of Apparent Error Instead of Substituting the Same: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/AO-Justified-in-Rectification-Rectification-of-Apparent-Error-Rectification-Apparent-Error-ITAT-taxscan.jpg "AO Justified in Rectification of Apparent Error Instead of Substituting the Same: ITAT [Read Order]")
![Rectification in Revised Return allowable Despite Late Filing of Original Return: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Rectification-in-Revised-Return-Revised-Return-allowable-Despite-Late-Filing-of-Original-Return-Revised-Return-Despite-Late-Filing-of-Original-Return-Original-Return-Late-Filing-ITAT-Taxscan.jpg "Rectification in Revised Return allowable Despite Late Filing of Original Return: ITAT [Read Order]")
Orissa HC Allows Rectification and Manual Submission of GSTR-1 Originally filed on March 2019 for availing ITC [Read Order]
A Division Bench of the Orissa High Court has recently allowed rectification and manual submission of GST return GSTR-1 originally filed on March, 2019, observing that the interests of the revenue...
![Orissa HC Allows Rectification and Manual Submission of GSTR-1 Originally filed on March 2019 for availing ITC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Orissa-High-Court-Rectification-Manual-Submission-ITC-taxscan.jpg "Orissa HC Allows Rectification and Manual Submission of GSTR-1 Originally filed on March 2019 for availing ITC [Read Order]")
Assessment Order inconsistent with a Binding Precedent can be rectified by invoking S. 154: Calcutta High Court [Read Judgment]
The Calcutta High Court recently held that an assessment order inconsistent with a binding precedent would amount to an error apparent on the record for the purpose of invoking rectification under...
![Assessment Order inconsistent with a Binding Precedent can be rectified by invoking S. 154: Calcutta High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/08/Voting-Rights-Calcutta-High-Court-Taxscan.jpg "Assessment Order inconsistent with a Binding Precedent can be rectified by invoking S. 154: Calcutta High Court [Read Judgment]")