Ignoring binding precedent is not judicial independence-it is a mistake. ITAT can entertain Miscellaneous Application (MA) make rectification under Section 254(2) In tax litigation, one of the most underestimated yet powerful remedies is the Miscellaneous Application under Section 254(2) of the Income-tax Act. Many practitioners treat it as a limited rectification tool-but a recent landmark ruling…
The post Ignoring binding precedent is not judicial independence-it is a mistake. ITAT can entertain Miscellaneous Application (MA) make rectification under Section 254(2) appeared first on The Tax Talk.
