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2013 (7) TMI 726 - ITAT MUMBAIDeduction under section 35D of IT Act – Held that:- The claim was rejected by relying on the judgment of the Hon'ble Delhi High Court in the case of Hindustan Insecticides Ltd. [ 2001 (2) TMI 75 - DELHI High Court] - The mere fact that no addition was made on this issue in the earlier year cannot be determinative in the succeeding year because of the rule of res judicata not applying to the tax proceedings. Further there can be no estoppel against the Act – Decided against the Assessee. Deduction u/s 80D – Held that:- When the tribunal in the earlier year has decided this issue against the assessee, we fail to see how the facts of the current year can be different necessitating departure from the earlier order – Decided against the Assessee. Rectification of mistake u/s 254 – Held that:- Issue raised is against the confirmation of disallowance of Rs.81,31,389/- on account of write off of small debit balances. Assessee contended that such ground was not pressed - The rectification of such types of mistakes committed by the rival parties cannot be brought within the purview of the proceedings u/s 254(2) of the Act. Disallowance of advertisement expenses - Tribunal dismissed the assessee's ground by holding such expenses to be of the earlier year. He submitted that the assessee was following such consistent practice in earlier years as well which stood accepted by the Tribunal – Held that:- A mistake is said to apparent from record when it is so glaring so as to be deduced without entering into long deliberations. If two legally sustainable views exist on a point and one of such possible views has been taken, the issue becomes debatable and goes beyond the ken of rectification proceedings
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