https://www.taxtmi.com/caselaws?id=206515 Rectification under section 254(2) is limited to correcting an obvious mistake apparent from the record and cannot be used to reargue the merits or seek review of a Tribunal decision. The miscellaneous application challenged the earlier view on the agency permanent establishment issue and alleged that findings were overlooked, but the Tribunal found no apparent error on the face of the record. The request was therefore treated as an impermissible attempt to reopen the earlier order, and the rectification application was dismissed. en-us Fri, 09 Sep 2011 00:00:00 +0530 Wed, 22 May 2013 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206515 Rectification under section 254(2) is limited to correcting an obvious mistake apparent from the record and cannot be used to reargue the merits or seek review of a Tribunal decision. The miscellaneous application challenged the earlier view on the agency permanent establishment issue and alleged that findings were overlooked, but the Tribunal found no apparent error on the face of the record. The request was therefore treated as an impermissible attempt to reopen the earlier order, and the rectification application was dismissed. Case-Laws Income Tax Fri, 09 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206515