https://www.taxtmi.com/caselaws?id=766834 The Tribunal allowed the assessee's appeal, ruling that the disallowance of the deduction under section 80JJAA was invalid. It was determined that the disallowance by the CPC exceeded the jurisdiction of section 143(1) and that the issue was too complex to be addressed under section 154, which is limited to rectifying apparent mistakes. Consequently, the Tribunal deleted the disallowance and upheld the assessee's eligibility for the deduction, ruling in their favor. en-us Mon, 03 Mar 2025 00:00:00 +0530 Wed, 05 Mar 2025 07:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766834 The Tribunal allowed the assessee's appeal, ruling that the disallowance of the deduction under section 80JJAA was invalid. It was determined that the disallowance by the CPC exceeded the jurisdiction of section 143(1) and that the issue was too complex to be addressed under section 154, which is limited to rectifying apparent mistakes. Consequently, the Tribunal deleted the disallowance and upheld the assessee's eligibility for the deduction, ruling in their favor. Case-Laws Income Tax Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766834