https://www.taxtmi.com/caselaws?id=292656 Non-consideration of a cited co-ordinate bench decision, a misdescription in the foreign exchange gain and working capital adjustment paragraph, and failure to adjudicate grounds on advance tax, self-assessment tax, and MAT credit were treated as mistakes apparent from the record. The Tribunal held that such errors justify limited recall or substitution to correct the record and decide the omitted issues, without reopening matters beyond the identified mistakes. The miscellaneous petition was therefore allowed only to the extent necessary for those corrections and for limited adjudication of the unaddressed grounds. en-us Thu, 13 Aug 2020 00:00:00 +0530 Sun, 03 Jan 2021 10:50:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292656 Non-consideration of a cited co-ordinate bench decision, a misdescription in the foreign exchange gain and working capital adjustment paragraph, and failure to adjudicate grounds on advance tax, self-assessment tax, and MAT credit were treated as mistakes apparent from the record. The Tribunal held that such errors justify limited recall or substitution to correct the record and decide the omitted issues, without reopening matters beyond the identified mistakes. The miscellaneous petition was therefore allowed only to the extent necessary for those corrections and for limited adjudication of the unaddressed grounds. Case-Laws Income Tax Thu, 13 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292656