Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Rectification jurisdiction is confined to correcting mistakes apparent from the record and is comparable to the limited review standard under the Civil Procedure Code. It does not permit the Tribunal to revisit a detailed merits order, reconsider factual aspects of reassessment, or re-appreciate the controversy merely because the earlier decision is alleged to be erroneous. Where a merits order is challenged as erroneous, the appropriate course is the statutory appellate remedy rather than recall through rectification. The text states that a recall exceeding this limited jurisdiction was set aside and the original appellate order restored.
Rectification jurisdiction is confined to correcting mistakes apparent from the record and is comparable to the limited review standard under the Civil Procedure Code. It does not permit the Tribunal to revisit a detailed merits order, reconsider factual aspects of reassessment, or re-appreciate the controversy merely because the earlier decision is alleged to be erroneous. Where a merits order is challenged as erroneous, the appropriate course is the statutory appellate remedy rather than recall through rectification. The text states that a recall exceeding this limited jurisdiction was set aside and the original appellate order restored.
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