https://www.taxtmi.com/caselaws?id=17661 The High Court ruled against the assessee, holding that the deductions claimed for surtax against business income could not be allowed. The Court emphasized the debatable nature of the issue and cited legal precedents indicating that such deductions were not permissible. The decision favored the Revenue, concluding that the error in question did not qualify as a mistake apparent on the face of the record, as it involved complex legal points and lacked definitive higher court rulings. en-us Thu, 20 Feb 1997 00:00:00 +0530 Thu, 24 Sep 2009 10:28:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17661 The High Court ruled against the assessee, holding that the deductions claimed for surtax against business income could not be allowed. The Court emphasized the debatable nature of the issue and cited legal precedents indicating that such deductions were not permissible. The decision favored the Revenue, concluding that the error in question did not qualify as a mistake apparent on the face of the record, as it involved complex legal points and lacked definitive higher court rulings. Case-Laws Income Tax Thu, 20 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17661