https://www.taxtmi.com/caselaws?id=64645 The Tribunal allowed the appeal, overturning the decisions of the lower authorities and directing the Income Tax Officer to reinstate the deduction under section 80J for the new cold storage plant. The Tribunal found that the issues raised were complex and debatable, not constituting a clear mistake warranting withdrawal of relief under section 154 of the Income Tax Act, 1961. en-us Sat, 31 Dec 1977 00:00:00 +0530 Wed, 09 Feb 2011 11:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64645 The Tribunal allowed the appeal, overturning the decisions of the lower authorities and directing the Income Tax Officer to reinstate the deduction under section 80J for the new cold storage plant. The Tribunal found that the issues raised were complex and debatable, not constituting a clear mistake warranting withdrawal of relief under section 154 of the Income Tax Act, 1961. Case-Laws Income Tax Sat, 31 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64645