Tribunal's Decision on Section 154 and Section 80P Needs Reconsideration After Larger Bench Overturns Initial High Court Order.

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....Rectification of mistake u/s 154 - deduction u/s 80P - appeal of assessee was allowed following order of High Court, subsequently, that decision was reversed by the decision of larger bench - In the light of the Larger Bench judgment, the Tribunal order dated 29.11.2018, suffers from a mistake apparent on record and the same needs to be recalled....