https://www.taxtmi.com/caselaws?id=258526 The High Court allowed the appeal, ruling in favor of the assessee. It held that the rectification under Sections 154/250 was unwarranted as the issues were debatable legal points, not apparent mistakes. The court emphasized that rectification requires obvious and patent errors, which was not the case here. Consequently, the deduction under Section 80I was allowed, and the rectification order was reversed. en-us Mon, 06 Apr 2015 00:00:00 +0530 Fri, 10 Apr 2015 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258526 The High Court allowed the appeal, ruling in favor of the assessee. It held that the rectification under Sections 154/250 was unwarranted as the issues were debatable legal points, not apparent mistakes. The court emphasized that rectification requires obvious and patent errors, which was not the case here. Consequently, the deduction under Section 80I was allowed, and the rectification order was reversed. Case-Laws Income Tax Mon, 06 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258526