https://www.taxtmi.com/caselaws?id=66371 The Tribunal allowed the assessee's appeals, quashing the orders passed by the AO under Section 154. The Tribunal held that the rectification orders were beyond the limitation period and that the issues had already been decided by higher appellate authorities, thus the AO lacked jurisdiction to rectify them under Section 154. Consequently, the deductions under Sections 80J, 32A, 80HH, and 80-I were allowed, and the disallowance of investment pertaining to the vaccine unit was found unsustainable. en-us Fri, 27 May 2005 00:00:00 +0530 Sat, 07 Jul 2012 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66371 The Tribunal allowed the assessee's appeals, quashing the orders passed by the AO under Section 154. The Tribunal held that the rectification orders were beyond the limitation period and that the issues had already been decided by higher appellate authorities, thus the AO lacked jurisdiction to rectify them under Section 154. Consequently, the deductions under Sections 80J, 32A, 80HH, and 80-I were allowed, and the disallowance of investment pertaining to the vaccine unit was found unsustainable. Case-Laws Income Tax Fri, 27 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66371