https://www.taxtmi.com/caselaws?id=55618 Rectification under section 154 cannot be used to permit carry forward and set off of earlier years' losses against income assessed under the head 'Income from house property' where the alleged error is debatable and not apparent from the record. Exemption under section 10(22) is available only to an institution existing solely for educational purposes; an organisation whose objects include co-operative promotion, research, publications, training and operation of a printing press does not satisfy that exclusive educational character. en-us Sat, 15 Sep 1984 00:00:00 +0530 Mon, 29 Nov 2010 10:23:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55618 Rectification under section 154 cannot be used to permit carry forward and set off of earlier years' losses against income assessed under the head 'Income from house property' where the alleged error is debatable and not apparent from the record. Exemption under section 10(22) is available only to an institution existing solely for educational purposes; an organisation whose objects include co-operative promotion, research, publications, training and operation of a printing press does not satisfy that exclusive educational character. Case-Laws Income Tax Sat, 15 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55618