https://www.taxtmi.com/caselaws?id=399106 The Tribunal allowed the assessee's appeal concerning rectification under Section 154 and the deduction restriction under Section 80IA. It held that the deduction issue was debatable and not rectifiable under Section 154. The deduction under Section 80IA should be allowed from the gross total income, not just business income. Other grounds were rejected as not pressed by the assessee. The appeal was partly allowed. en-us Tue, 29 Sep 2020 00:00:00 +0530 Wed, 28 Jul 2021 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399106 The Tribunal allowed the assessee's appeal concerning rectification under Section 154 and the deduction restriction under Section 80IA. It held that the deduction issue was debatable and not rectifiable under Section 154. The deduction under Section 80IA should be allowed from the gross total income, not just business income. Other grounds were rejected as not pressed by the assessee. The appeal was partly allowed. Case-Laws Income Tax Tue, 29 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399106