https://www.taxtmi.com/caselaws?id=193603 The Tribunal allowed the appeal, directing the AO to grant the deduction under Section 80IB, setting aside the CIT(A)'s order. The decision was based on the principle of finality in legal proceedings, proper interpretation of relevant provisions, and the limited scope of rectification under Section 154. The appeal was allowed in favor of the assessee. en-us Mon, 27 Feb 2017 00:00:00 +0530 Wed, 09 Aug 2017 09:44:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193603 The Tribunal allowed the appeal, directing the AO to grant the deduction under Section 80IB, setting aside the CIT(A)'s order. The decision was based on the principle of finality in legal proceedings, proper interpretation of relevant provisions, and the limited scope of rectification under Section 154. The appeal was allowed in favor of the assessee. Case-Laws Income Tax Mon, 27 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193603