https://www.taxtmi.com/caselaws?id=399483 The Tribunal dismissed the Revenue's miscellaneous applications due to the expiration of the six-month time limit for rectification of mistakes under section 254(2) of the Income-tax Act, 1961. The judgment emphasized the significance of complying with statutory provisions and timelines in the appellate process, ultimately upholding the original order in the case regarding the applicability of deduction under section 80P of the Income Tax Act. en-us Fri, 09 Oct 2020 00:00:00 +0530 Sat, 10 Oct 2020 19:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399483 The Tribunal dismissed the Revenue's miscellaneous applications due to the expiration of the six-month time limit for rectification of mistakes under section 254(2) of the Income-tax Act, 1961. The judgment emphasized the significance of complying with statutory provisions and timelines in the appellate process, ultimately upholding the original order in the case regarding the applicability of deduction under section 80P of the Income Tax Act. Case-Laws Income Tax Fri, 09 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399483