https://www.taxtmi.com/caselaws?id=431531 The Tribunal dismissed the appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals). The Tribunal upheld the decision of the CIT (Appeals) regarding the disallowance of deduction claimed under section 24 and the clerical error in reporting exempt income. It was emphasized that the assessee could rectify such errors under Section 154 of the Act. The appeal lacked merit, and the decision of the CIT (Appeals) was deemed appropriate. The final outcome was in favor of upholding the CIT (Appeals) decision, allowing the assessee to rectify the clerical error through the prescribed legal procedure under Section 154. en-us Tue, 13 Dec 2022 00:00:00 +0530 Thu, 15 Dec 2022 09:32:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431531 The Tribunal dismissed the appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals). The Tribunal upheld the decision of the CIT (Appeals) regarding the disallowance of deduction claimed under section 24 and the clerical error in reporting exempt income. It was emphasized that the assessee could rectify such errors under Section 154 of the Act. The appeal lacked merit, and the decision of the CIT (Appeals) was deemed appropriate. The final outcome was in favor of upholding the CIT (Appeals) decision, allowing the assessee to rectify the clerical error through the prescribed legal procedure under Section 154. Case-Laws Income Tax Tue, 13 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431531