https://www.taxtmi.com/caselaws?id=433218 The Tribunal dismissed the assessee's appeal against the order under section 154 for AY 2009-10, upholding the decisions of the Commissioner and the assessing officer. The Tribunal found that the issue of deduction under section 80IB was not a clear mistake for rectification under section 154, as it was debatable and involved reasoned decisions by the assessing officer. The Tribunal concluded that the appeal lacked merit and confirmed the Commissioner's order. en-us Fri, 06 Jan 2023 00:00:00 +0530 Tue, 24 Jan 2023 10:12:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433218 The Tribunal dismissed the assessee's appeal against the order under section 154 for AY 2009-10, upholding the decisions of the Commissioner and the assessing officer. The Tribunal found that the issue of deduction under section 80IB was not a clear mistake for rectification under section 154, as it was debatable and involved reasoned decisions by the assessing officer. The Tribunal concluded that the appeal lacked merit and confirmed the Commissioner's order. Case-Laws Income Tax Fri, 06 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433218