https://www.taxtmi.com/caselaws?id=19030 The Tribunal dismissed the Departmental appeals and allowed the assessee's appeal, holding that the Income-tax Officer was not justified in invoking Section 154 for the disallowances and modifications under Sections 37(3), 80-I, 40(c)(iii), and 40(a)(v). The Tribunal emphasized that the mistakes alleged by the Income-tax Officer were not apparent from the record and were debatable issues, falling outside the scope of Section 154. The matter relating to the disallowance under Section 37(3) was remanded to the Tribunal for reconsideration in accordance with the law. en-us Thu, 09 Mar 1995 00:00:00 +0530 Tue, 03 Nov 2009 15:02:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19030 The Tribunal dismissed the Departmental appeals and allowed the assessee's appeal, holding that the Income-tax Officer was not justified in invoking Section 154 for the disallowances and modifications under Sections 37(3), 80-I, 40(c)(iii), and 40(a)(v). The Tribunal emphasized that the mistakes alleged by the Income-tax Officer were not apparent from the record and were debatable issues, falling outside the scope of Section 154. The matter relating to the disallowance under Section 37(3) was remanded to the Tribunal for reconsideration in accordance with the law. Case-Laws Income Tax Thu, 09 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19030