https://www.taxtmi.com/caselaws?id=766657 Rectification under section 154 cannot be used to enhance a disallowance under section 14A read with Rule 8D where the original assessment had already considered the relevant material, including exempt income and the assessee's suo motu disallowance. Because the proposed change required re-examination of the merits and involved a debatable issue rather than a patent error apparent on the face of the record, it fell outside the limited rectification power. The enhanced disallowance was therefore quashed in favour of the assessee. en-us Thu, 27 Feb 2025 00:00:00 +0530 Sat, 01 Mar 2025 08:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766657 Rectification under section 154 cannot be used to enhance a disallowance under section 14A read with Rule 8D where the original assessment had already considered the relevant material, including exempt income and the assessee's suo motu disallowance. Because the proposed change required re-examination of the merits and involved a debatable issue rather than a patent error apparent on the face of the record, it fell outside the limited rectification power. The enhanced disallowance was therefore quashed in favour of the assessee. Case-Laws Income Tax Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766657