https://www.taxtmi.com/caselaws?id=221892 The tribunal partly allowed the appellant's applications, correcting typographical errors and directing the assessing officer to consider only the net income received after deduction of tax as taxable income for assessment years 2005-06 and 2006-07. The tribunal upheld the decision not to consider the original certificate from Poland due to missing crucial information and clarified that power under section 254(2) is limited to rectifying mistakes apparent from the record, not for rehearing or reversing findings based on arguments presented. en-us Fri, 15 Feb 2013 00:00:00 +0530 Fri, 22 Mar 2013 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221892 The tribunal partly allowed the appellant's applications, correcting typographical errors and directing the assessing officer to consider only the net income received after deduction of tax as taxable income for assessment years 2005-06 and 2006-07. The tribunal upheld the decision not to consider the original certificate from Poland due to missing crucial information and clarified that power under section 254(2) is limited to rectifying mistakes apparent from the record, not for rehearing or reversing findings based on arguments presented. Case-Laws Income Tax Fri, 15 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221892