The AO disallowed the expenditure for non-deduction of tax at source on certain expenses.  On appeal the assessee was granted certain relief. Order of Tribunal was affirmed by the Supreme Court. The assessee filed rectification application under section 154  claiming relief under second proviso to section 40(a)(ia). It had filed all necessary documents to Assessing Officer evidencing facts regarding applicability of second proviso to payments disallowed u/s. 40(a)(ia) of the Act. The AO denied the relief.CIT(A) affirmed the order of the AO.On appeal  the assessee relied on the judgement of the  Gujarat High Court in case of Pr. CIT v. Arvind Lifestyle Brands Ltd., R/Tax Appeal No. 539 of 2019, order dated 05-08-2019 had categorically held that second proviso to Section 40(a)(ia) which was introduced on Statute by Finance Act, 2012, with effect from 01-04-2013 was retrospective in operation and was curative in nature. Tribunal held that  Revenue had not controverted  position of law as laid down by jurisdictional High Court. Accordingly  the application filed by assessee u/s. 154 seeking benefit of second proviso to section 40(a)(ia) is  entertained and allowed since assessee had pointed out a mistake apparent from record. (AY. 2005-06)