https://www.taxtmi.com/caselaws?id=170330 The Tribunal concluded that the subsequent Supreme Court decision in Topman Exports should be applied retrospectively to the case. As it constituted a "mistake apparent from the record," the Tribunal rectified its order and remanded the issue to the Assessing Officer for recomputation of the deduction under section 80HHC in line with the Supreme Court's decision. The rectification application was within the prescribed time limit, leading to the allowance of the assessee's ground in I.T.A. No. 5563/Del/2010 for statistical purposes. The miscellaneous application by the assessee was also allowed. en-us Tue, 01 Jul 2014 00:00:00 +0530 Wed, 25 Feb 2015 13:02:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170330 The Tribunal concluded that the subsequent Supreme Court decision in Topman Exports should be applied retrospectively to the case. As it constituted a "mistake apparent from the record," the Tribunal rectified its order and remanded the issue to the Assessing Officer for recomputation of the deduction under section 80HHC in line with the Supreme Court's decision. The rectification application was within the prescribed time limit, leading to the allowance of the assessee's ground in I.T.A. No. 5563/Del/2010 for statistical purposes. The miscellaneous application by the assessee was also allowed. Case-Laws Income Tax Tue, 01 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170330