https://www.taxtmi.com/caselaws?id=30688 The Court dismissed the Tax Case appeal, holding that a debatable issue cannot be rectified under Section 154 of the Income Tax Act. It was established that only errors apparent on the face of the record can be rectified through legal procedures, and decisions on debatable points of law do not qualify as such errors. Previous Supreme Court decisions were cited to support this principle, leading to the conclusion that there was no substantial question of law to entertain the appeal. en-us Wed, 25 Jul 2007 00:00:00 +0530 Tue, 16 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30688 The Court dismissed the Tax Case appeal, holding that a debatable issue cannot be rectified under Section 154 of the Income Tax Act. It was established that only errors apparent on the face of the record can be rectified through legal procedures, and decisions on debatable points of law do not qualify as such errors. Previous Supreme Court decisions were cited to support this principle, leading to the conclusion that there was no substantial question of law to entertain the appeal. Case-Laws Income Tax Wed, 25 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30688