https://www.taxtmi.com/caselaws?id=60932 The Tribunal dismissed the revenue's appeal regarding the rectification under section 154 of the Income-tax Act, holding that the Assessing Officer was not justified in reducing the claim under section 80HH. The Tribunal emphasized the ongoing debate and lack of clarity on the issue, indicating that it was not suitable for rectification under section 154. The appeal was dismissed, diverging from the CIT(A)'s reasoning. en-us Fri, 30 Aug 1996 00:00:00 +0530 Sat, 08 Jan 2011 16:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60932 The Tribunal dismissed the revenue's appeal regarding the rectification under section 154 of the Income-tax Act, holding that the Assessing Officer was not justified in reducing the claim under section 80HH. The Tribunal emphasized the ongoing debate and lack of clarity on the issue, indicating that it was not suitable for rectification under section 154. The appeal was dismissed, diverging from the CIT(A)'s reasoning. Case-Laws Income Tax Fri, 30 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60932