https://www.taxtmi.com/caselaws?id=24673 The High Court upheld the Tribunal's decision, ruling in favor of the assessee and against the Revenue. The judgment emphasized the importance of thorough assessment, the legality of rectification based on genuine mistakes, and the significance of compliance with statutory provisions for claiming deductions like development rebate. en-us Mon, 01 Aug 1988 00:00:00 +0530 Thu, 21 Jan 2010 16:08:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24673 The High Court upheld the Tribunal's decision, ruling in favor of the assessee and against the Revenue. The judgment emphasized the importance of thorough assessment, the legality of rectification based on genuine mistakes, and the significance of compliance with statutory provisions for claiming deductions like development rebate. Case-Laws Income Tax Mon, 01 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24673