https://www.taxtmi.com/caselaws?id=63298 A concluded interpretative view on the taxability of ground handling and engineering receipts under a double taxation agreement cannot be reopened through rectification, because an alleged mistake that has already been considered is not an apparent error on the record and recall would amount to impermissible review. The Tribunal also held that delay in pronouncing the original order, by itself, does not make the order erroneous or recallable where the rival submissions were fully heard and considered. On both grounds, the recall application failed. en-us Fri, 17 Mar 2006 00:00:00 +0530 Sat, 29 Jan 2011 10:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63298 A concluded interpretative view on the taxability of ground handling and engineering receipts under a double taxation agreement cannot be reopened through rectification, because an alleged mistake that has already been considered is not an apparent error on the record and recall would amount to impermissible review. The Tribunal also held that delay in pronouncing the original order, by itself, does not make the order erroneous or recallable where the rival submissions were fully heard and considered. On both grounds, the recall application failed. Case-Laws Income Tax Fri, 17 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63298