https://www.taxtmi.com/caselaws?id=151071 An ITAT Chennai note explains that rectification under section 254(2) cannot be used to revisit a conclusion already reached on the material before the Tribunal, especially where the issue is debatable and no mistake apparent from the record exists under section 154. It also states that section 14A applies only to income not forming part of total income, so disallowance under that provision is not permissible against dividend income eligible for deduction under section 80M and Chapter VI-A. The stated consequence is that the rectification petition was not maintainable and the earlier relief to the assessee remained undisturbed. en-us Tue, 30 Mar 2010 00:00:00 +0530 Tue, 28 May 2013 16:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151071 An ITAT Chennai note explains that rectification under section 254(2) cannot be used to revisit a conclusion already reached on the material before the Tribunal, especially where the issue is debatable and no mistake apparent from the record exists under section 154. It also states that section 14A applies only to income not forming part of total income, so disallowance under that provision is not permissible against dividend income eligible for deduction under section 80M and Chapter VI-A. The stated consequence is that the rectification petition was not maintainable and the earlier relief to the assessee remained undisturbed. Case-Laws Income Tax Tue, 30 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151071