https://www.taxtmi.com/caselaws?id=204422 The High Court upheld the Tribunal's decision to rectify a factual error and allow the appellant's claim for depreciation on the entire business premises, clarifying that it was not a substantive review but a correction of an apparent mistake. The Court dismissed the Tax Appeal, affirming the Tribunal's rectification application and granting depreciation to the appellant for the entire business premises, emphasizing that the correction was within the scope of rectification and did not constitute a substantive review of the earlier order. en-us Mon, 04 Jul 2011 00:00:00 +0530 Sat, 09 Jul 2011 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204422 The High Court upheld the Tribunal's decision to rectify a factual error and allow the appellant's claim for depreciation on the entire business premises, clarifying that it was not a substantive review but a correction of an apparent mistake. The Court dismissed the Tax Appeal, affirming the Tribunal's rectification application and granting depreciation to the appellant for the entire business premises, emphasizing that the correction was within the scope of rectification and did not constitute a substantive review of the earlier order. Case-Laws Income Tax Mon, 04 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204422