https://www.taxtmi.com/caselaws?id=422744 The Tribunal recalled its previous order due to factual errors and typographical mistakes but decided not to interfere with the merits of the issue. Regarding the provision written back for deduction under section 80HHC, the Tribunal held that it should be considered as part of manufacturing profit eligible for deduction. Citing relevant judicial decisions, the Tribunal allowed this issue in favor of the assessee. The judgment provided a detailed analysis of both issues, clarifying the correction of errors and the eligibility of the provision for deduction under section 80HHC. en-us Tue, 17 May 2022 00:00:00 +0530 Fri, 20 May 2022 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422744 The Tribunal recalled its previous order due to factual errors and typographical mistakes but decided not to interfere with the merits of the issue. Regarding the provision written back for deduction under section 80HHC, the Tribunal held that it should be considered as part of manufacturing profit eligible for deduction. Citing relevant judicial decisions, the Tribunal allowed this issue in favor of the assessee. The judgment provided a detailed analysis of both issues, clarifying the correction of errors and the eligibility of the provision for deduction under section 80HHC. Case-Laws Income Tax Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422744