https://www.taxtmi.com/caselaws?id=461095 Non-adjudication of a duly raised ground in an appellate order can constitute a mistake apparent from the record, making rectification permissible under section 254(2) of the Income-tax Act, 1961. Where Ground No. 10 relating to deduction of technical know-how expenses was raised but not decided, the earlier order was recalled only to the extent necessary for adjudication of that ground. The miscellaneous application was therefore allowed, with the recall limited to curing the omission in the original appellate decision. en-us Fri, 29 Jul 2022 00:00:00 +0530 Wed, 12 Mar 2025 19:03:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461095 Non-adjudication of a duly raised ground in an appellate order can constitute a mistake apparent from the record, making rectification permissible under section 254(2) of the Income-tax Act, 1961. Where Ground No. 10 relating to deduction of technical know-how expenses was raised but not decided, the earlier order was recalled only to the extent necessary for adjudication of that ground. The miscellaneous application was therefore allowed, with the recall limited to curing the omission in the original appellate decision. Case-Laws Income Tax Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461095