https://www.taxtmi.com/circulars?id=4634 The Board's instruction that a subsequent authoritative judicial interpretation constituting a mistake apparent from the record permits rectification under income-tax provisions applies mutatis mutandis to the Wealth-tax Act and the Gift-tax Act, allowing rectificatory action under the respective statutory sections where a later interpretation shows an apparent mistake. en-us Mon, 24 Jan 1977 00:00:00 +0530 Thu, 31 Jul 2008 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4634 The Board's instruction that a subsequent authoritative judicial interpretation constituting a mistake apparent from the record permits rectification under income-tax provisions applies mutatis mutandis to the Wealth-tax Act and the Gift-tax Act, allowing rectificatory action under the respective statutory sections where a later interpretation shows an apparent mistake. Circulars Income Tax Mon, 24 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4634