https://www.taxtmi.com/caselaws?id=3395 The High Court upheld the Assessing Officer's rectification order under Section 154, aligning with Supreme Court interpretations, regarding the deduction under Section 80 IA based on unabsorbed losses. The Court emphasized rectification for apparent mistakes, not debatable legal points, dismissing the appeal as no substantial questions of law arose for consideration. en-us Tue, 18 Jul 2006 00:00:00 +0530 Mon, 28 Jul 2008 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3395 The High Court upheld the Assessing Officer's rectification order under Section 154, aligning with Supreme Court interpretations, regarding the deduction under Section 80 IA based on unabsorbed losses. The Court emphasized rectification for apparent mistakes, not debatable legal points, dismissing the appeal as no substantial questions of law arose for consideration. Case-Laws Income Tax Tue, 18 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3395