Depreciation Rate Errors Fixable u/s 154; Capital vs. Revenue Expenditures Not Addressable in Same Proceedings.

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....Rectification of mistake - The correct rate of depreciation can be an issue of apparent mistake and it can be decided in the proceedings u/s 154 but whether the expenditure is capital or revenue is a highly debatable issue and such claim cannot be entertained and decided in 154 proceedings - AT....