https://www.taxtmi.com/caselaws?id=378406 The Tribunal allowed the rectification application in part. It determined that the limitation period for filing the rectification application under Section 254(2) commences from the date of receipt of the order, not the date of passing. The Tribunal corrected errors in the order related to the disallowance of lease premium for consistency. Additionally, it upheld its decision on the deduction under section 36(1)(viii), stating that the issue was considered properly, and rectification was not warranted. en-us Fri, 12 Apr 2019 00:00:00 +0530 Tue, 16 Apr 2019 15:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378406 The Tribunal allowed the rectification application in part. It determined that the limitation period for filing the rectification application under Section 254(2) commences from the date of receipt of the order, not the date of passing. The Tribunal corrected errors in the order related to the disallowance of lease premium for consistency. Additionally, it upheld its decision on the deduction under section 36(1)(viii), stating that the issue was considered properly, and rectification was not warranted. Case-Laws Income Tax Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378406