https://www.taxtmi.com/caselaws?id=212427 The High Court upheld the Tribunal's decision in favor of the assessee, emphasizing the importance of valid evidence and the inapplicability of rectification under Section 154 for debatable legal issues regarding deductions under Sections 80HHA and 80I of the Income-tax Act, 1961. The judgment serves as a precedent for similar cases, highlighting the significance of factual analysis in tax assessments. en-us Mon, 09 Jan 2012 00:00:00 +0530 Thu, 26 Nov 2015 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212427 The High Court upheld the Tribunal's decision in favor of the assessee, emphasizing the importance of valid evidence and the inapplicability of rectification under Section 154 for debatable legal issues regarding deductions under Sections 80HHA and 80I of the Income-tax Act, 1961. The judgment serves as a precedent for similar cases, highlighting the significance of factual analysis in tax assessments. Case-Laws Income Tax Mon, 09 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212427