https://www.taxtmi.com/caselaws?id=276186 An inadvertent error in the operative portion of an earlier judgment was rectified because the recorded answer to the question did not match the intended conclusion. The correction was limited to replacing the negative formulation with the converse wording so that the result aligned with the court's intended finding. The operative part now states that the question is answered in the affirmative, in favour of the assessee and against the Revenue. en-us Fri, 16 Feb 2018 00:00:00 +0530 Thu, 21 May 2026 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276186 An inadvertent error in the operative portion of an earlier judgment was rectified because the recorded answer to the question did not match the intended conclusion. The correction was limited to replacing the negative formulation with the converse wording so that the result aligned with the court's intended finding. The operative part now states that the question is answered in the affirmative, in favour of the assessee and against the Revenue. Case-Laws Income Tax Fri, 16 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276186