https://www.taxtmi.com/highlights?id=87552 ITAT dismissed the Revenue's appeal regarding rectification u/s 154, finding no prima facie mistake apparent from records. The tribunal concluded that the deduction u/s 80IA(12A) was comprehensively examined by CIT(A), and the provisions of section 154 could not be invoked to modify the assessee's claim. The AO was not justified in withdrawing the deduction claim under section 80IA(2A), and both legal grounds and case merits supported dismissal of the Revenue's appeal. en-us Fri, 18 Apr 2025 08:38:17 +0530 Fri, 18 Apr 2025 08:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87552 ITAT dismissed the Revenue's appeal regarding rectification u/s 154, finding no prima facie mistake apparent from records. The tribunal concluded that the deduction u/s 80IA(12A) was comprehensively examined by CIT(A), and the provisions of section 154 could not be invoked to modify the assessee's claim. The AO was not justified in withdrawing the deduction claim under section 80IA(2A), and both legal grounds and case merits supported dismissal of the Revenue's appeal. Highlights Income Tax Fri, 18 Apr 2025 08:38:17 +0530 https://www.taxtmi.com/highlights?id=87552