https://www.taxtmi.com/caselaws?id=61360 A factual mistake in the claim figure for investment allowance could be corrected in rectification proceedings where substantive entitlement was already established. The Tribunal noted that the earlier order had proceeded on the same lower figure considered by the authorities, so there was no formal error on the original claim as filed; however, the admissible investment allowance on the machinery value was higher and the reserve condition had been satisfied. The rectification petition was therefore allowed, and the earlier order was modified to grant investment allowance at the correct amount. en-us Thu, 22 May 1986 00:00:00 +0530 Wed, 12 Jan 2011 13:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61360 A factual mistake in the claim figure for investment allowance could be corrected in rectification proceedings where substantive entitlement was already established. The Tribunal noted that the earlier order had proceeded on the same lower figure considered by the authorities, so there was no formal error on the original claim as filed; however, the admissible investment allowance on the machinery value was higher and the reserve condition had been satisfied. The rectification petition was therefore allowed, and the earlier order was modified to grant investment allowance at the correct amount. Case-Laws Income Tax Thu, 22 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61360