https://www.taxtmi.com/caselaws?id=790983 Section 36(1)(viia) was construed as giving the assessee the option to choose the permissible mode of claiming the deduction, and that election could not be overridden by the Assessing Officer through rectification under Section 154. The phrase "at its option" was given substantive effect, so a completed and lawful claim could not be re-characterised by the Department as a rectifiable mistake on the facts considered. The assessee's interpretation was therefore accepted, the deduction claim was upheld, and the departmental challenge failed. en-us Tue, 28 Apr 2026 00:00:00 +0530 Mon, 04 May 2026 07:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790983 Section 36(1)(viia) was construed as giving the assessee the option to choose the permissible mode of claiming the deduction, and that election could not be overridden by the Assessing Officer through rectification under Section 154. The phrase "at its option" was given substantive effect, so a completed and lawful claim could not be re-characterised by the Department as a rectifiable mistake on the facts considered. The assessee's interpretation was therefore accepted, the deduction claim was upheld, and the departmental challenge failed. Case-Laws Income Tax Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790983