https://www.taxtmi.com/caselaws?id=374242 The Tribunal dismissed the assessee's miscellaneous application, finding no apparent mistake in the original order that required rectification under Section 254(2) of the Income Tax Act. It emphasized the importance of proper examination and application of mind by the Assessing Officer and upheld the Principal Commissioner of Income Tax's reasoning regarding deductions under Section 40A(9). The Tribunal directed the AO to re-examine deductions under various sections and allowed the assessee to present arguments afresh. en-us Tue, 22 Jan 2019 00:00:00 +0530 Tue, 29 Jan 2019 07:31:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374242 The Tribunal dismissed the assessee's miscellaneous application, finding no apparent mistake in the original order that required rectification under Section 254(2) of the Income Tax Act. It emphasized the importance of proper examination and application of mind by the Assessing Officer and upheld the Principal Commissioner of Income Tax's reasoning regarding deductions under Section 40A(9). The Tribunal directed the AO to re-examine deductions under various sections and allowed the assessee to present arguments afresh. Case-Laws Income Tax Tue, 22 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374242