https://www.taxtmi.com/caselaws?id=396394 Under section 254(2) of the Income-tax Act, a rectification application must be confined to an apparent mistake on the record and cannot be used to seek a fresh decision on merits. The Tribunal's direction for factual verification of the assessee's claim that its employees stayed in India for less than 90 days was based on the record showing that the claim had not been independently verified in the original proceedings. As no patent error was shown, the request for rectification was not maintainable. en-us Fri, 14 Feb 2020 00:00:00 +0530 Thu, 02 Jul 2020 19:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396394 Under section 254(2) of the Income-tax Act, a rectification application must be confined to an apparent mistake on the record and cannot be used to seek a fresh decision on merits. The Tribunal's direction for factual verification of the assessee's claim that its employees stayed in India for less than 90 days was based on the record showing that the claim had not been independently verified in the original proceedings. As no patent error was shown, the request for rectification was not maintainable. Case-Laws Income Tax Fri, 14 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396394