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2011 (4) TMI 463 - MADRAS HIGH COURTDeduction u/s 80HH - Rectification of mistakes - the original assessment order dated 14.3.2002 was revised after hearing the assessee's representative on 30.4.2004 - A debatable point cannot be a reason for rectification under Section 154 - the assessing authority has no authority to revise the assessment order is the principle laid down by the Supreme Court in T.S.Balaram v. Volkart Bros (1971 -TMI - 6255 - SUPREME Court) - The appellate authority while considering the appeal preferred against the order of revision passed by the Assessing Officer, on the facts of the case, has considered each and every head of deduction claimed by the assessee and came to a definite conclusion that the assessee is entitled for the deductions claimed under Section 80HH of the Act - The appeal is dismissed
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