https://www.taxtmi.com/caselaws?id=151877 The Tribunal upheld the decision of the Third Member, denying the assessee's claim for deduction under section 80-O of the Income-tax Act. The Tribunal dismissed the application for rectification under section 254(2), emphasizing that rectification is for apparent mistakes only and does not permit a review of the order. The services provided were deemed not technical or professional, thus not qualifying for the deduction. The Tribunal considered relevant circulars but ultimately concluded that the assessee's services did not meet the criteria for the deduction. en-us Fri, 05 Mar 2004 00:00:00 +0530 Tue, 18 Jun 2013 16:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151877 The Tribunal upheld the decision of the Third Member, denying the assessee's claim for deduction under section 80-O of the Income-tax Act. The Tribunal dismissed the application for rectification under section 254(2), emphasizing that rectification is for apparent mistakes only and does not permit a review of the order. The services provided were deemed not technical or professional, thus not qualifying for the deduction. The Tribunal considered relevant circulars but ultimately concluded that the assessee's services did not meet the criteria for the deduction. Case-Laws Income Tax Fri, 05 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151877