https://www.taxtmi.com/article/detailed?id=12373 Rectification under Section 154 allows amendment of intimation under Section 143(1) to correct any mistake apparent from the record, a power that extends through appellate stages; the Tribunal held that this broad remedy covers mistakes by parties and authorities, and that revenue must not deny eligible charitable deductions on mere technicalities, ordering deletion of additions where lower authorities failed to apply rectification principles and precedent. en-us Wed, 28 Feb 2024 10:20:04 +0530 Wed, 28 Feb 2024 10:20:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12373 Rectification under Section 154 allows amendment of intimation under Section 143(1) to correct any mistake apparent from the record, a power that extends through appellate stages; the Tribunal held that this broad remedy covers mistakes by parties and authorities, and that revenue must not deny eligible charitable deductions on mere technicalities, ordering deletion of additions where lower authorities failed to apply rectification principles and precedent. Articles Income Tax Wed, 28 Feb 2024 10:20:04 +0530 https://www.taxtmi.com/article/detailed?id=12373