https://www.taxtmi.com/caselaws?id=786122 Whether recomputation of deductions under sections 36(1)(viia)(c) and 36(1)(viii) could be corrected by rectification was contested; the tribunal found the issue involves conflicting precedents and is a debatable question of law rather than a mistake apparent from records, so it cannot be resolved under section 154. Because the calculation of the two deductions required substantive adjudication and not mere clerical correction, the addition made on recomputation was deleted and the revenue appeal was dismissed. en-us Wed, 04 Feb 2026 00:00:00 +0530 Fri, 06 Feb 2026 09:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786122 Whether recomputation of deductions under sections 36(1)(viia)(c) and 36(1)(viii) could be corrected by rectification was contested; the tribunal found the issue involves conflicting precedents and is a debatable question of law rather than a mistake apparent from records, so it cannot be resolved under section 154. Because the calculation of the two deductions required substantive adjudication and not mere clerical correction, the addition made on recomputation was deleted and the revenue appeal was dismissed. Case-Laws Income Tax Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786122