https://www.taxtmi.com/caselaws?id=401547 The Tribunal allowed both the Assessee's and Revenue's applications for rectification of an apparent error in the order regarding the deduction under section 80-IA for the assessment year 2000-01. The Tribunal acknowledged the mistake in discussing a different ground related to sales tax benefit instead of adjudicating the claim for deduction on profits from a specific division. The order was recalled for readjudication on merit, emphasizing that rectification can only be made for obvious mistakes apparent from the record. The appeal was restored for a fresh hearing following the Tribunal's decision on 07/12/2020. en-us Mon, 07 Dec 2020 00:00:00 +0530 Thu, 10 Dec 2020 08:23:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401547 The Tribunal allowed both the Assessee's and Revenue's applications for rectification of an apparent error in the order regarding the deduction under section 80-IA for the assessment year 2000-01. The Tribunal acknowledged the mistake in discussing a different ground related to sales tax benefit instead of adjudicating the claim for deduction on profits from a specific division. The order was recalled for readjudication on merit, emphasizing that rectification can only be made for obvious mistakes apparent from the record. The appeal was restored for a fresh hearing following the Tribunal's decision on 07/12/2020. Case-Laws Income Tax Mon, 07 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401547