Mistake arising as a result of subsequent interpretation of law by Supreme Court - Whether constitute mistake apparent from the record

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..... No. 234 Dated 17/12/1977 SECTION 61 - RECTIFICATION of MISTAKES Mistake arising as a result of subsequent interpretation of law by Supreme Court - Whether constitute mistake apparent from the reco .....

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..... ereby clarified that the instructions contained in the abovementioned circular will also apply mutatis mutandis for the purposes of section 61 of the Estate Duty Act, 1953. Circular : No. 234 [F. No. .....

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