https://www.taxtmi.com/caselaws?id=765619 ITAT Mumbai ruled in favor of assessee regarding deduction under section 80P(2)(d). Revenue denied deduction and rejected rectification petition under section 154. CIT(A) dismissed appeal claiming orders under section 154 are not appealable. ITAT held that section 246A(c) clearly permits appeals against section 154 orders. Court set aside CIT(A)'s order, deleted the addition, and allowed assessee's appeal, emphasizing statutory provisions and judicial precedents support appealability of rectification orders. en-us Mon, 03 Feb 2025 00:00:00 +0530 Wed, 05 Feb 2025 08:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765619 ITAT Mumbai ruled in favor of assessee regarding deduction under section 80P(2)(d). Revenue denied deduction and rejected rectification petition under section 154. CIT(A) dismissed appeal claiming orders under section 154 are not appealable. ITAT held that section 246A(c) clearly permits appeals against section 154 orders. Court set aside CIT(A)'s order, deleted the addition, and allowed assessee's appeal, emphasizing statutory provisions and judicial precedents support appealability of rectification orders. Case-Laws Income Tax Mon, 03 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765619