https://www.taxtmi.com/caselaws?id=173903 Rectification of the appellate order allowing deductions under sections 54EC and 54 was upheld because it merely aligned the order with the factual position already accepted in earlier appellate proceedings. The record showed no further modification to the direction granted by the Commissioner (Appeals), so no interference was warranted. The department's challenge therefore failed, and the rectification order remained in force. en-us Wed, 20 Feb 2013 00:00:00 +0530 Thu, 24 Sep 2015 14:40:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173903 Rectification of the appellate order allowing deductions under sections 54EC and 54 was upheld because it merely aligned the order with the factual position already accepted in earlier appellate proceedings. The record showed no further modification to the direction granted by the Commissioner (Appeals), so no interference was warranted. The department's challenge therefore failed, and the rectification order remained in force. Case-Laws Income Tax Wed, 20 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173903