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2007 (7) TMI 235 - HC - Income TaxHow to compute special deduction u/s 80HHC is issue in controversy and is a debatable issue - A decision on a debatable point of law cannot be regarded as a mistake apparent on the face of the record – hence a debatable point cannot be a reason for rectification under Section 154 – hence rectification sought by revenue on ground that deduction under section 80HHC was deducted from 30% of the book profit, is not justified
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