https://www.taxtmi.com/caselaws?id=462337 An omitted sub-ground challenging disallowance under section 14A, including the claim that no exempt income was earned and that the assessee had made its own disallowance, was not dealt with in the earlier appellate order. That omission was treated as a mistake apparent from the record. The Tribunal therefore recalled the order only to the limited extent necessary to adjudicate the neglected section 14A sub-ground, and the rectification application was allowed. en-us Mon, 27 Sep 2021 00:00:00 +0530 Wed, 11 Jun 2025 20:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462337 An omitted sub-ground challenging disallowance under section 14A, including the claim that no exempt income was earned and that the assessee had made its own disallowance, was not dealt with in the earlier appellate order. That omission was treated as a mistake apparent from the record. The Tribunal therefore recalled the order only to the limited extent necessary to adjudicate the neglected section 14A sub-ground, and the rectification application was allowed. Case-Laws Income Tax Mon, 27 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462337