https://www.taxtmi.com/caselaws?id=29039 A rectification under section 35 of the Indian Income-tax Act, 1922 could be invoked only for a mistake apparent from the record, meaning an obvious and self-evident error. The Tribunal's view that the deduction claim for directors' remuneration had to be tested under both section 10(2)(xv) and section 10(4A) did not disclose any manifest mistake. Because the issue admitted of more than one reasonable view, it could not be corrected through rectification. The Tribunal therefore lacked jurisdiction to recall its earlier appellate order on that ground, and the rectification order was unsustainable. en-us Thu, 05 Mar 1981 00:00:00 +0530 Wed, 10 Mar 2010 13:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29039 A rectification under section 35 of the Indian Income-tax Act, 1922 could be invoked only for a mistake apparent from the record, meaning an obvious and self-evident error. The Tribunal's view that the deduction claim for directors' remuneration had to be tested under both section 10(2)(xv) and section 10(4A) did not disclose any manifest mistake. Because the issue admitted of more than one reasonable view, it could not be corrected through rectification. The Tribunal therefore lacked jurisdiction to recall its earlier appellate order on that ground, and the rectification order was unsustainable. Case-Laws Income Tax Thu, 05 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29039