Rectification contemplated under section 154 must be a ...
Section 154: Rectification Needs Clear Mistake, Not Debatable Legal Issue. Debatable Points Aren't Apparent Mistakes.
June 18, 2012
Case Laws Income Tax HC
Rectification contemplated under section 154 must be a rectifiable mistake. A decision on a debatable point of law could not be taken as a mistake apparent from record, - HC
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