https://www.taxtmi.com/caselaws?id=56169 The appeal involved disputes over denial of benefits under Section 80HHC, non-furnishing of audit reports under Section 44AB, non-creation of export profit reserve, and the sequence of allowing deductions under Section 80HHC. The Tribunal found these issues contentious and outside the scope of rectification under Section 154 of the Income Tax Act. The Tribunal vacated the lower authorities' orders and allowed the assessee's appeal, partly in accordance with the Accountant Member's opinion to restrict the deduction under Section 80HHC to Rs. 1,72,120. en-us Wed, 25 Jan 1995 00:00:00 +0530 Mon, 13 Jun 2016 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56169 The appeal involved disputes over denial of benefits under Section 80HHC, non-furnishing of audit reports under Section 44AB, non-creation of export profit reserve, and the sequence of allowing deductions under Section 80HHC. The Tribunal found these issues contentious and outside the scope of rectification under Section 154 of the Income Tax Act. The Tribunal vacated the lower authorities' orders and allowed the assessee's appeal, partly in accordance with the Accountant Member's opinion to restrict the deduction under Section 80HHC to Rs. 1,72,120. Case-Laws Income Tax Wed, 25 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56169