https://www.taxtmi.com/caselaws?id=457938 Rectification under section 254(2) is confined to mistakes apparent from the record and cannot be used to reopen or review a concluded decision on merits. The miscellaneous application sought an alternative treatment of TDS credit by referring to sections 199, 190, 191, Rule 37BA and CBDT Circular No. 07/2007, but the earlier order had already proceeded on the factual finding that the income linked to the credit notes had not accrued to the assessee and that full TDS credit was admissible. As no apparent error was shown, the application was treated as an impermissible review in disguise and was dismissed. en-us Fri, 26 Jul 2024 00:00:00 +0530 Mon, 30 Sep 2024 20:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457938 Rectification under section 254(2) is confined to mistakes apparent from the record and cannot be used to reopen or review a concluded decision on merits. The miscellaneous application sought an alternative treatment of TDS credit by referring to sections 199, 190, 191, Rule 37BA and CBDT Circular No. 07/2007, but the earlier order had already proceeded on the factual finding that the income linked to the credit notes had not accrued to the assessee and that full TDS credit was admissible. As no apparent error was shown, the application was treated as an impermissible review in disguise and was dismissed. Case-Laws Income Tax Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457938