https://www.taxtmi.com/caselaws?id=205606 The Tribunal dismissed the revenue's appeal and upheld the CIT(A)'s decision to quash the order passed under section 154 regarding the withdrawal of deduction under section 80M. The Tribunal found the issue to be complex and debatable, emphasizing that a mistake under section 154 must be obvious and not based on a debatable point of law. The decision highlights the importance of clear mistakes for rectification under section 154 in the context of tax provisions and deductions under the Income Tax Act. en-us Thu, 09 Sep 2010 00:00:00 +0530 Tue, 13 Sep 2011 08:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205606 The Tribunal dismissed the revenue's appeal and upheld the CIT(A)'s decision to quash the order passed under section 154 regarding the withdrawal of deduction under section 80M. The Tribunal found the issue to be complex and debatable, emphasizing that a mistake under section 154 must be obvious and not based on a debatable point of law. The decision highlights the importance of clear mistakes for rectification under section 154 in the context of tax provisions and deductions under the Income Tax Act. Case-Laws Income Tax Thu, 09 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205606