https://www.taxtmi.com/caselaws?id=383158 The Tribunal allowed the appeal of the assessee, ruling that the order of the CIT(A) was invalid as the issue concerning the applicability of Section 56(2)(viib) for Assessment Year 2013-14 was debatable and did not meet the criteria of a mistake apparent on record for rectification under Section 154 of the Income Tax Act, 1961. en-us Sun, 19 May 2019 00:00:00 +0530 Wed, 17 Jul 2019 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383158 The Tribunal allowed the appeal of the assessee, ruling that the order of the CIT(A) was invalid as the issue concerning the applicability of Section 56(2)(viib) for Assessment Year 2013-14 was debatable and did not meet the criteria of a mistake apparent on record for rectification under Section 154 of the Income Tax Act, 1961. Case-Laws Income Tax Sun, 19 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383158