https://www.taxtmi.com/caselaws?id=457111 The appeal concerned disallowance of deduction under section 80P, and the disputed tax effect was stated to exceed the monetary threshold in the CBDT circular. On that basis, the earlier dismissal of the appeal for low tax effect was treated as an apparent error amenable to rectification under section 254(2) of the Income-tax Act, 1961. The miscellaneous application was allowed, the dismissal order was recalled, and the main appeal was restored for hearing. en-us Thu, 30 May 2024 00:00:00 +0530 Fri, 06 Sep 2024 08:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457111 The appeal concerned disallowance of deduction under section 80P, and the disputed tax effect was stated to exceed the monetary threshold in the CBDT circular. On that basis, the earlier dismissal of the appeal for low tax effect was treated as an apparent error amenable to rectification under section 254(2) of the Income-tax Act, 1961. The miscellaneous application was allowed, the dismissal order was recalled, and the main appeal was restored for hearing. Case-Laws Income Tax Thu, 30 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457111