https://www.taxtmi.com/caselaws?id=69928 Estate duty attributable to a deceased coparcener's share was treated as linked to that share and not as a deductible debt of the continuing HUF beyond the statutory scheme governing succession and recovery. On rectification, a debatable question of law and a mere change of opinion were held not to amount to a mistake apparent from the record, so section 35 could not be used to withdraw the original deduction on that basis. By majority, the rectification orders were sustained and the appeals failed. en-us Fri, 22 May 1987 00:00:00 +0530 Tue, 12 Apr 2011 18:22:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69928 Estate duty attributable to a deceased coparcener's share was treated as linked to that share and not as a deductible debt of the continuing HUF beyond the statutory scheme governing succession and recovery. On rectification, a debatable question of law and a mere change of opinion were held not to amount to a mistake apparent from the record, so section 35 could not be used to withdraw the original deduction on that basis. By majority, the rectification orders were sustained and the appeals failed. Case-Laws Wealth-tax Fri, 22 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69928