https://www.taxtmi.com/caselaws?id=13413 The High Court upheld the Tribunal's decision in favor of the assessee, ruling that the mistakes in calculating capital for deduction under section 80J were not rectifiable under section 154 as they were debatable issues with differing opinions. The court emphasized the importance of thorough assessment before issuing rectification orders under the Income-tax Act. en-us Wed, 17 Jan 2007 00:00:00 +0530 Thu, 28 May 2009 17:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13413 The High Court upheld the Tribunal's decision in favor of the assessee, ruling that the mistakes in calculating capital for deduction under section 80J were not rectifiable under section 154 as they were debatable issues with differing opinions. The court emphasized the importance of thorough assessment before issuing rectification orders under the Income-tax Act. Case-Laws Income Tax Wed, 17 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13413