https://www.taxtmi.com/caselaws?id=121576 The Tribunal dismissed the Miscellaneous Application, holding that the issues raised by the assessee regarding the eligibility of income from offshore activities for deduction under section 33AC, quantification of income at 30% of manpower cost, and eligibility of remission of liability for deduction did not constitute mistakes apparent from the record. The Tribunal emphasized that its jurisdiction under section 254(2) was limited to rectifying obvious errors and not to reassessing decisions made on merit. en-us Thu, 12 Feb 2009 00:00:00 +0530 Tue, 31 Jul 2012 17:15:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121576 The Tribunal dismissed the Miscellaneous Application, holding that the issues raised by the assessee regarding the eligibility of income from offshore activities for deduction under section 33AC, quantification of income at 30% of manpower cost, and eligibility of remission of liability for deduction did not constitute mistakes apparent from the record. The Tribunal emphasized that its jurisdiction under section 254(2) was limited to rectifying obvious errors and not to reassessing decisions made on merit. Case-Laws Income Tax Thu, 12 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121576