https://www.taxtmi.com/caselaws?id=177146 Rectification under section 154 was held permissible for a patent arithmetical correction based on material already on record, so the section 14A disallowance was sustained. For machine hire charges, the Tribunal applied the view that section 40(a)(ia) covers amounts payable during the year where tax was deductible at source but not deducted or paid, and upheld the disallowance. Depreciation on the Maruthi car was allowed because the vehicle was used for business and no further basis existed to reduce the claim. The assessee obtained only partial relief. en-us Fri, 29 May 2015 00:00:00 +0530 Mon, 04 Jan 2016 12:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177146 Rectification under section 154 was held permissible for a patent arithmetical correction based on material already on record, so the section 14A disallowance was sustained. For machine hire charges, the Tribunal applied the view that section 40(a)(ia) covers amounts payable during the year where tax was deductible at source but not deducted or paid, and upheld the disallowance. Depreciation on the Maruthi car was allowed because the vehicle was used for business and no further basis existed to reduce the claim. The assessee obtained only partial relief. Case-Laws Income Tax Fri, 29 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177146