https://www.taxtmi.com/caselaws?id=57594 Withdrawal of relief under section 80HH by rectification under section 154 was held invalid because the computation of gross total income depended on the order of set-off of brought-forward losses and unabsorbed depreciation. Gross total income under Chapter VIA must be determined in accordance with the Act before Chapter VIA deductions, but the relevant computation issue was debatable and capable of two reasonable views. Since a point open to differing interpretations cannot amount to a mistake apparent from the record, section 154 could not be used to withdraw the deduction. en-us Thu, 20 May 1982 00:00:00 +0530 Sat, 11 Dec 2010 10:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57594 Withdrawal of relief under section 80HH by rectification under section 154 was held invalid because the computation of gross total income depended on the order of set-off of brought-forward losses and unabsorbed depreciation. Gross total income under Chapter VIA must be determined in accordance with the Act before Chapter VIA deductions, but the relevant computation issue was debatable and capable of two reasonable views. Since a point open to differing interpretations cannot amount to a mistake apparent from the record, section 154 could not be used to withdraw the deduction. Case-Laws Income Tax Thu, 20 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57594