https://www.taxtmi.com/caselaws?id=27379 Rectification under section 154 cannot reduce depreciation allowed in the original assessment where the machinery's use, including passive use and the effect of government restrictions, requires examination of contested facts and law. Depreciation for business plant and machinery depends on the applicable position regarding use, and alleged non-use during part of the year does not constitute an apparent error where the issue is debatable. Such matters require merits adjudication and fall outside summary rectification; the depreciation allowance cannot be reduced through section 154. en-us Thu, 16 Feb 1984 00:00:00 +0530 Fri, 12 Feb 2010 13:54:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27379 Rectification under section 154 cannot reduce depreciation allowed in the original assessment where the machinery's use, including passive use and the effect of government restrictions, requires examination of contested facts and law. Depreciation for business plant and machinery depends on the applicable position regarding use, and alleged non-use during part of the year does not constitute an apparent error where the issue is debatable. Such matters require merits adjudication and fall outside summary rectification; the depreciation allowance cannot be reduced through section 154. Case-Laws Income Tax Thu, 16 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27379