https://www.taxtmi.com/caselaws?id=238072 Rectification under section 254(2) is confined to correcting a mistake apparent from the record and does not permit reappreciation of merits or review of a concluded Tribunal decision. A Miscellaneous Application challenging the earlier order on the basis of an allegedly inapplicable transfer pricing provision was held to be, in substance, a request for review. No specific error in the reasoning or application of law was shown in the relevant paragraphs of the order, so no apparent mistake was made out and rectification was refused. en-us Fri, 27 Sep 2013 00:00:00 +0530 Tue, 15 Oct 2013 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238072 Rectification under section 254(2) is confined to correcting a mistake apparent from the record and does not permit reappreciation of merits or review of a concluded Tribunal decision. A Miscellaneous Application challenging the earlier order on the basis of an allegedly inapplicable transfer pricing provision was held to be, in substance, a request for review. No specific error in the reasoning or application of law was shown in the relevant paragraphs of the order, so no apparent mistake was made out and rectification was refused. Case-Laws Income Tax Fri, 27 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238072