https://www.taxtmi.com/caselaws?id=206099 The Tribunal held that the disputed items, including labor charges and miscellaneous income, could not be decided under Section 154 rectification proceedings for deduction under Section 80HH. The Assessing Officer's revision was considered a change of opinion, not rectification, and lacked authority to modify deductions. The revised assessment order was found to violate previous decisions, and the appellate authority's decision in favor of the deductions was upheld. The court emphasized that Section 154 rectification is for correcting clear mistakes, not debatable legal points, leading to the dismissal of the appeal. en-us Sat, 09 Apr 2011 00:00:00 +0530 Tue, 11 Oct 2011 09:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206099 The Tribunal held that the disputed items, including labor charges and miscellaneous income, could not be decided under Section 154 rectification proceedings for deduction under Section 80HH. The Assessing Officer's revision was considered a change of opinion, not rectification, and lacked authority to modify deductions. The revised assessment order was found to violate previous decisions, and the appellate authority's decision in favor of the deductions was upheld. The court emphasized that Section 154 rectification is for correcting clear mistakes, not debatable legal points, leading to the dismissal of the appeal. Case-Laws Income Tax Sat, 09 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206099