https://www.taxtmi.com/caselaws?id=24527 The Punjab and Haryana HC directed the Tribunal to state a case and refer three questions of law on rectification under section 154 and computation of deduction under section 80J. The reference also covered the legal effect of section 80J(1A), which was inserted retrospectively by the Finance (No. 2) Act, 1980. The document concerns the scope of rectification and the proper method of calculating the deduction in light of the retrospective amendment. en-us Tue, 23 Aug 1988 00:00:00 +0530 Wed, 20 Jan 2010 17:10:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24527 The Punjab and Haryana HC directed the Tribunal to state a case and refer three questions of law on rectification under section 154 and computation of deduction under section 80J. The reference also covered the legal effect of section 80J(1A), which was inserted retrospectively by the Finance (No. 2) Act, 1980. The document concerns the scope of rectification and the proper method of calculating the deduction in light of the retrospective amendment. Case-Laws Income Tax Tue, 23 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24527