https://www.taxtmi.com/caselaws?id=13709 The High Court dismissed the tax case appeal, upholding the Tribunal's decision that rectification by the assessing authority for excess depreciation under section 115J was unsustainable. The Court emphasized that adjustments under section 143(1)(a) cannot be made on debatable issues, in line with previous court precedents. The appeal was denied as no substantial question of law was found in the case. en-us Tue, 13 Feb 2007 00:00:00 +0530 Wed, 01 Jul 2009 17:56:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13709 The High Court dismissed the tax case appeal, upholding the Tribunal's decision that rectification by the assessing authority for excess depreciation under section 115J was unsustainable. The Court emphasized that adjustments under section 143(1)(a) cannot be made on debatable issues, in line with previous court precedents. The appeal was denied as no substantial question of law was found in the case. Case-Laws Income Tax Tue, 13 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13709