https://www.taxtmi.com/caselaws?id=10200 The High Court dismissed the Revenue's appeal, stating there were no substantial questions of law. It emphasized that issues concerning relief under section 80HHC are debatable and should be resolved through regular assessment procedures, not rectification proceedings under section 154. The court held that rectification is not appropriate for matters like the treatment of losses in deductions under section 80HHC. en-us Tue, 09 Nov 2004 00:00:00 +0530 Fri, 10 Jul 2009 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10200 The High Court dismissed the Revenue's appeal, stating there were no substantial questions of law. It emphasized that issues concerning relief under section 80HHC are debatable and should be resolved through regular assessment procedures, not rectification proceedings under section 154. The court held that rectification is not appropriate for matters like the treatment of losses in deductions under section 80HHC. Case-Laws Income Tax Tue, 09 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10200