https://www.taxtmi.com/caselaws?id=301522 Rectification under section 254(2) is available to correct mistakes apparent from the record in the Tribunal's earlier disposal of Grounds 1 and 2; the order was corrected because typographical and consequential errors had wrongly recorded their outcome, and those grounds were treated as allowed in favour of the Revenue. A separate issue concerning disallowance of software expenditure under section 40(a)(i) was not finally adjudicated on merits, as the earlier discussion had proceeded on an alternative depreciation plea. That ground was therefore not capable of final determination in rectification proceedings and was directed for fresh consideration by the regular Bench. en-us Fri, 29 Jul 2016 00:00:00 +0530 Thu, 07 Apr 2022 20:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301522 Rectification under section 254(2) is available to correct mistakes apparent from the record in the Tribunal's earlier disposal of Grounds 1 and 2; the order was corrected because typographical and consequential errors had wrongly recorded their outcome, and those grounds were treated as allowed in favour of the Revenue. A separate issue concerning disallowance of software expenditure under section 40(a)(i) was not finally adjudicated on merits, as the earlier discussion had proceeded on an alternative depreciation plea. That ground was therefore not capable of final determination in rectification proceedings and was directed for fresh consideration by the regular Bench. Case-Laws Income Tax Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301522