https://www.taxtmi.com/caselaws?id=411778 Failure to adjudicate a substantive ground or material submission raised in appeal can constitute a mistake apparent from the record and justify rectification under section 254(2) of the Income-tax Act, 1961. The Tribunal noted that its earlier order had recorded the assessee's challenge to the taxability of membership fees, ICH facility fees and BSP link charges, but had not addressed core contentions such as mutuality, attribution to the Indian branch, and the character of the receipts as reimbursements. Because those submissions were left unresolved, the omission was treated as a rectifiable error. The earlier order was recalled only to the extent necessary for fresh adjudication of the pending taxability ground. en-us Tue, 24 Aug 2021 00:00:00 +0530 Fri, 03 Sep 2021 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411778 Failure to adjudicate a substantive ground or material submission raised in appeal can constitute a mistake apparent from the record and justify rectification under section 254(2) of the Income-tax Act, 1961. The Tribunal noted that its earlier order had recorded the assessee's challenge to the taxability of membership fees, ICH facility fees and BSP link charges, but had not addressed core contentions such as mutuality, attribution to the Indian branch, and the character of the receipts as reimbursements. Because those submissions were left unresolved, the omission was treated as a rectifiable error. The earlier order was recalled only to the extent necessary for fresh adjudication of the pending taxability ground. Case-Laws Income Tax Tue, 24 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411778