https://www.taxtmi.com/caselaws?id=117774 The Tribunal's rectification power under section 254(2) is limited to correcting mistakes apparent from the record and cannot be used to review or recall the entire appellate order. A clarificatory amendment to section 115A was treated as applicable to earlier assessment years, so the amended rate governed the dividend income of the foreign company. A request to reclassify the assessee as an Indian company was rejected because that plea could not be introduced afresh through rectification. The omission to address the alternative deduction claim under section 80GGA was treated as an apparent mistake, warranting only limited partial rectification rather than complete recall. en-us Wed, 15 Dec 2004 00:00:00 +0530 Tue, 26 Jun 2012 14:51:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117774 The Tribunal's rectification power under section 254(2) is limited to correcting mistakes apparent from the record and cannot be used to review or recall the entire appellate order. A clarificatory amendment to section 115A was treated as applicable to earlier assessment years, so the amended rate governed the dividend income of the foreign company. A request to reclassify the assessee as an Indian company was rejected because that plea could not be introduced afresh through rectification. The omission to address the alternative deduction claim under section 80GGA was treated as an apparent mistake, warranting only limited partial rectification rather than complete recall. Case-Laws Income Tax Wed, 15 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117774