https://www.taxtmi.com/caselaws?id=244068 The Tribunal upheld the CIT(A)'s decisions in both cases involving rectification orders under section 154 of the Income-tax Act. In the first issue, the AO's addition of expenditure was canceled as the CIT(A) deemed it debatable, not a clear mistake. The second issue saw the AO's addition of income from discounts being overturned after the CIT(A) found it debatable and not a clear mistake. The Tribunal affirmed that both matters were not clear mistakes apparent from the record, leading to the dismissal of the revenue's appeals. en-us Thu, 30 Jan 2014 00:00:00 +0530 Thu, 06 Feb 2014 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244068 The Tribunal upheld the CIT(A)'s decisions in both cases involving rectification orders under section 154 of the Income-tax Act. In the first issue, the AO's addition of expenditure was canceled as the CIT(A) deemed it debatable, not a clear mistake. The second issue saw the AO's addition of income from discounts being overturned after the CIT(A) found it debatable and not a clear mistake. The Tribunal affirmed that both matters were not clear mistakes apparent from the record, leading to the dismissal of the revenue's appeals. Case-Laws Income Tax Thu, 30 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244068