https://www.taxtmi.com/caselaws?id=467219 Application under Section 254(2) sought rectification of a Tribunal order that failed to adjudicate a distinct ground in a specific appeal concerning disallowance of interest paid for delayed payment of service tax. The Tribunal found a mistake apparent from the record, held that the interest issue-whether it is compensatory in nature for the purpose of deductibility under Section 37(1)-was not adjudicated, and allowed the rectification application, restoring the appeal for the limited purpose of deciding that ground. en-us Fri, 21 Feb 2025 00:00:00 +0530 Tue, 10 Mar 2026 23:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467219 Application under Section 254(2) sought rectification of a Tribunal order that failed to adjudicate a distinct ground in a specific appeal concerning disallowance of interest paid for delayed payment of service tax. The Tribunal found a mistake apparent from the record, held that the interest issue-whether it is compensatory in nature for the purpose of deductibility under Section 37(1)-was not adjudicated, and allowed the rectification application, restoring the appeal for the limited purpose of deciding that ground. Case-Laws Income Tax Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467219