https://www.taxtmi.com/caselaws?id=62852 The Appellate Tribunal upheld the decision to reject the assessee's claim under sec. 35 in section 154 proceedings for the assessment year 1979-80. The Tribunal emphasized that rectification under sec. 154 is only for errors apparent on the face of the record, not matters of judgment. It noted the debatable nature of the deduction under sec. 35 and the assessee's failure to raise the issue in a timely manner. The Tribunal concluded that the rejection of the claim was not a clear error and dismissed the appeal, holding the assessee responsible for its actions. en-us Thu, 14 Sep 1989 00:00:00 +0530 Sat, 22 Jan 2011 12:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62852 The Appellate Tribunal upheld the decision to reject the assessee's claim under sec. 35 in section 154 proceedings for the assessment year 1979-80. The Tribunal emphasized that rectification under sec. 154 is only for errors apparent on the face of the record, not matters of judgment. It noted the debatable nature of the deduction under sec. 35 and the assessee's failure to raise the issue in a timely manner. The Tribunal concluded that the rejection of the claim was not a clear error and dismissed the appeal, holding the assessee responsible for its actions. Case-Laws Income Tax Thu, 14 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62852