https://www.taxtmi.com/caselaws?id=394390 The Tribunal upheld the denial of the deduction claimed under section 154 of the Income Tax Act, 1961 by the CIT(A) and dismissed the rectification application, emphasizing that section 154 is not meant for re-arguing cases on merits. The decision highlighted the importance of timely and appropriate legal actions in tax matters to avoid abuse of legal processes. en-us Wed, 29 Jan 2020 00:00:00 +0530 Fri, 10 Apr 2020 13:46:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394390 The Tribunal upheld the denial of the deduction claimed under section 154 of the Income Tax Act, 1961 by the CIT(A) and dismissed the rectification application, emphasizing that section 154 is not meant for re-arguing cases on merits. The decision highlighted the importance of timely and appropriate legal actions in tax matters to avoid abuse of legal processes. Case-Laws Income Tax Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394390