https://www.taxtmi.com/caselaws?id=9107 Depreciation on sprinkler equipment under the Mysore Agricultural Income-tax Act could not be denied by rectification on the ground that the assessee was not the owner, because ownership under a hire-purchase arrangement was a debatable requiring examination beyond the record. The Court held that where two views were possible, the issue did not amount to an error apparent on the face of the record and could not be corrected under section 37. The rectification orders were therefore invalid and were quashed. en-us Thu, 12 Jul 1973 00:00:00 +0530 Fri, 19 Jun 2009 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9107 Depreciation on sprinkler equipment under the Mysore Agricultural Income-tax Act could not be denied by rectification on the ground that the assessee was not the owner, because ownership under a hire-purchase arrangement was a debatable requiring examination beyond the record. The Court held that where two views were possible, the issue did not amount to an error apparent on the face of the record and could not be corrected under section 37. The rectification orders were therefore invalid and were quashed. Case-Laws Income Tax Thu, 12 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9107