https://www.taxtmi.com/caselaws?id=385859 The Tribunal condoned the delay in filing the appeal, recognized the denial of deduction as a mistake apparent from the record rectifiable under Section 154, and directed the AO to re-compute the deduction under Section 80HHC in accordance with the Supreme Court's decision in Topman Exports. The appeal was allowed in favor of the assessee. en-us Tue, 20 Aug 2019 00:00:00 +0530 Mon, 16 Sep 2019 11:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385859 The Tribunal condoned the delay in filing the appeal, recognized the denial of deduction as a mistake apparent from the record rectifiable under Section 154, and directed the AO to re-compute the deduction under Section 80HHC in accordance with the Supreme Court's decision in Topman Exports. The appeal was allowed in favor of the assessee. Case-Laws Income Tax Tue, 20 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385859