https://www.taxtmi.com/caselaws?id=121656 Section 40(a)(iii) was treated as falling within the Tribunal's appellate jurisdiction because it was directly connected to the allowability of salary paid to expatriate employees, so its consideration was not an enlargement of the appeal or a mistake apparent from the record. The plea for rectification on that point was rejected. However, omission to consider an earlier Tribunal decision relied on by the assessee on tax payment verification by the payee was held to be a mistake apparent from the record, so rectification was allowed to that limited extent and the matter was remitted for verification and consequential relief. en-us Mon, 12 Jan 2009 00:00:00 +0530 Wed, 01 Aug 2012 12:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121656 Section 40(a)(iii) was treated as falling within the Tribunal's appellate jurisdiction because it was directly connected to the allowability of salary paid to expatriate employees, so its consideration was not an enlargement of the appeal or a mistake apparent from the record. The plea for rectification on that point was rejected. However, omission to consider an earlier Tribunal decision relied on by the assessee on tax payment verification by the payee was held to be a mistake apparent from the record, so rectification was allowed to that limited extent and the matter was remitted for verification and consequential relief. Case-Laws Income Tax Mon, 12 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121656