https://www.taxtmi.com/caselaws?id=447355 The court allowed the Writ Petition, finding that the addition of ICDS while computing taxable income under Section 115JB of the Income Tax Act, 1961, was incorrect. The court set aside the impugned order and remitted the matter back to the authority for rectification, emphasizing that mistakes apparent from the record can be rectified. The Respondent acknowledged the error and agreed to comply with the court's directive. The petition was allowed without costs, and related Miscellaneous Petitions were closed. en-us Wed, 29 Nov 2023 00:00:00 +0530 Fri, 22 Dec 2023 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447355 The court allowed the Writ Petition, finding that the addition of ICDS while computing taxable income under Section 115JB of the Income Tax Act, 1961, was incorrect. The court set aside the impugned order and remitted the matter back to the authority for rectification, emphasizing that mistakes apparent from the record can be rectified. The Respondent acknowledged the error and agreed to comply with the court's directive. The petition was allowed without costs, and related Miscellaneous Petitions were closed. Case-Laws Income Tax Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447355