The Assessing Officer made a disallowance under section 40(a)(i) of the Income-tax Act, 1961 in respect of supplementary rent towards use of aircraft body, usage of life limited parts of auxiliary power unit and parts of engine, for failure to deduct tax at source, taking the view that as the payments were not covered by the approval of Central Board of Direct Taxes under section 10(15A) of the Act, the assessee was bound to deduct tax at source thereon. The Commissioner (Appeals) affirmed the disallowance, but in orders under section 154, reversed it, holding that the payment of supplementary lease rent under lease agreements entered into before March 31, 2007 was exempt under section 10(15A) of the Act and no disallowance under section 40(a)(i) of the Act was warranted, and that for AY. 2007-08 the Tribunal had deleted the addition under section 40(a)(i) and the High Court had dismissed the Department’s appeal the reagainst. On appeal, held, that there was a mistake apparent from records which the Commissioner (Appeals) had rightly rectified under section 154 of the Act. (AY. 2013-14, 2014-15)