https://www.taxtmi.com/caselaws?id=248387 The High Court upheld the decisions of the CIT(A) and ITAT, affirming that the assessee was eligible for the deduction under section 10B despite the typographical error. The court emphasized that the primary objective of tax assessment is to determine the correct tax liability, and technical mistakes should not prevent the granting of rightful exemptions. The appeal by the Revenue was dismissed, and no costs were awarded. en-us Thu, 02 Jan 2014 00:00:00 +0530 Thu, 05 Jun 2014 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248387 The High Court upheld the decisions of the CIT(A) and ITAT, affirming that the assessee was eligible for the deduction under section 10B despite the typographical error. The court emphasized that the primary objective of tax assessment is to determine the correct tax liability, and technical mistakes should not prevent the granting of rightful exemptions. The appeal by the Revenue was dismissed, and no costs were awarded. Case-Laws Income Tax Thu, 02 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248387