https://www.taxtmi.com/caselaws?id=28402 Rectification under paragraph 8(1) of the Tax Credit Certificate (Corporation Tax) Scheme, 1966 is limited to mistakes apparent from the record. Where the alleged error turns on whether miscellaneous receipts, rent, interest other than interest on securities, or surplus under section 41(2) are attributable to manufacture or production, the point is debatable and cannot be treated as a patent mistake. On that basis, the Income-tax Officer could not amend the tax credit certificates by invoking rectification powers, and the assessee succeeded. en-us Wed, 29 Sep 1982 00:00:00 +0530 Mon, 22 Feb 2010 12:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28402 Rectification under paragraph 8(1) of the Tax Credit Certificate (Corporation Tax) Scheme, 1966 is limited to mistakes apparent from the record. Where the alleged error turns on whether miscellaneous receipts, rent, interest other than interest on securities, or surplus under section 41(2) are attributable to manufacture or production, the point is debatable and cannot be treated as a patent mistake. On that basis, the Income-tax Officer could not amend the tax credit certificates by invoking rectification powers, and the assessee succeeded. Case-Laws Income Tax Wed, 29 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28402