https://www.taxtmi.com/caselaws?id=180540 A patent manual-entry error apparent from the return of income can be rectified under section 154 where the return, read as a whole, shows that the intended business income was nil. The Tribunal held that a single incorrect entry in processing under section 143(1) could not be isolated when the remaining entries, including the section 10A deduction and section 115JB computation, supported the intended nil income position. Because no debatable or investigative exercise was required, the error fell within rectification powers. The rejection of rectification was set aside and the return was corrected accordingly. en-us Mon, 31 Jan 2011 00:00:00 +0530 Tue, 29 Mar 2016 12:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180540 A patent manual-entry error apparent from the return of income can be rectified under section 154 where the return, read as a whole, shows that the intended business income was nil. The Tribunal held that a single incorrect entry in processing under section 143(1) could not be isolated when the remaining entries, including the section 10A deduction and section 115JB computation, supported the intended nil income position. Because no debatable or investigative exercise was required, the error fell within rectification powers. The rejection of rectification was set aside and the return was corrected accordingly. Case-Laws Income Tax Mon, 31 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180540