https://www.taxtmi.com/caselaws?id=62616 Rectification was sought on the ground that a later Supreme Court ruling on stock exchange membership had exposed a mistake apparent from the record in the Tribunal's earlier order. The text states that the earlier decision was not based solely on the Gujarat High Court ruling, but on multiple factual and legal considerations, including the broader character of stock exchange membership as examined for tax purposes. It also raises whether reference to the Supreme Court decision in the Delhi Stock Exchange matter created any apparent error for assessment year 1992-93. The document discusses the rectification issue only and does not record a final adjudicatory outcome in the excerpt. en-us Thu, 27 Sep 2001 00:00:00 +0530 Thu, 20 Jan 2011 17:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62616 Rectification was sought on the ground that a later Supreme Court ruling on stock exchange membership had exposed a mistake apparent from the record in the Tribunal's earlier order. The text states that the earlier decision was not based solely on the Gujarat High Court ruling, but on multiple factual and legal considerations, including the broader character of stock exchange membership as examined for tax purposes. It also raises whether reference to the Supreme Court decision in the Delhi Stock Exchange matter created any apparent error for assessment year 1992-93. The document discusses the rectification issue only and does not record a final adjudicatory outcome in the excerpt. Case-Laws Income Tax Thu, 27 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62616