https://www.taxtmi.com/caselaws?id=213299 The High Court upheld the Tribunal's decision in favor of the assessee, dismissing the Revenue's appeals regarding deductions under Section 80HHA and Section 80-I. The Court emphasized that the Tribunal's order was based on detailed scrutiny and factual analysis, finding no mistake justifying the withdrawal of deductions. Additionally, the Court affirmed the Tribunal's ruling on the validity of rectification proceedings under Section 154, stating that the original assessment was correct and there was no evident mistake warranting rectification. The judgment highlighted that decisions on debatable legal points do not constitute apparent errors, ultimately ruling in favor of the assessee. en-us Mon, 09 Jan 2012 00:00:00 +0530 Tue, 15 May 2012 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213299 The High Court upheld the Tribunal's decision in favor of the assessee, dismissing the Revenue's appeals regarding deductions under Section 80HHA and Section 80-I. The Court emphasized that the Tribunal's order was based on detailed scrutiny and factual analysis, finding no mistake justifying the withdrawal of deductions. Additionally, the Court affirmed the Tribunal's ruling on the validity of rectification proceedings under Section 154, stating that the original assessment was correct and there was no evident mistake warranting rectification. The judgment highlighted that decisions on debatable legal points do not constitute apparent errors, ultimately ruling in favor of the assessee. Case-Laws Income Tax Mon, 09 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213299