https://www.taxtmi.com/caselaws?id=303273 The Appellate Tribunal upheld the decision of the CIT(A) to cancel the rectification order passed by the AO under section 154 of the Income-tax Act, 1961 regarding deduction under section 80HHC. The Tribunal emphasized that the computation of turnover was a debatable issue, rendering the AO's rectification invalid. As a result, the revenue's appeal was dismissed, confirming the quashing of the rectification proceedings. en-us Thu, 19 Dec 2013 00:00:00 +0530 Tue, 12 Jul 2022 14:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303273 The Appellate Tribunal upheld the decision of the CIT(A) to cancel the rectification order passed by the AO under section 154 of the Income-tax Act, 1961 regarding deduction under section 80HHC. The Tribunal emphasized that the computation of turnover was a debatable issue, rendering the AO's rectification invalid. As a result, the revenue's appeal was dismissed, confirming the quashing of the rectification proceedings. Case-Laws Income Tax Thu, 19 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303273