https://www.taxtmi.com/caselaws?id=27933 The court upheld the Tribunal's decision to disallow the rectification under section 154, emphasizing that altering orders allowing deductions for actuarially valued gratuity liabilities could not be done through section 154. The court found the issue debatable, reinforcing the Tribunal's stance that the provisions of the Income-tax Act, 1961, did not warrant altering the deduction allowance. Consequently, the rule was discharged with costs, affirming the Tribunal's decision. en-us Wed, 15 Feb 1984 00:00:00 +0530 Wed, 17 Feb 2010 10:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27933 The court upheld the Tribunal's decision to disallow the rectification under section 154, emphasizing that altering orders allowing deductions for actuarially valued gratuity liabilities could not be done through section 154. The court found the issue debatable, reinforcing the Tribunal's stance that the provisions of the Income-tax Act, 1961, did not warrant altering the deduction allowance. Consequently, the rule was discharged with costs, affirming the Tribunal's decision. Case-Laws Income Tax Wed, 15 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27933