https://www.taxtmi.com/caselaws?id=471412 Failure to adjudicate a specifically raised ground challenging recharacterisation of IT and ITeS services as knowledge process outsourcing constituted a mistake apparent from the record under section 254(2) of the Income-tax Act. The earlier determination addressed comparability but omitted the distinct recharacterisation issue. Rectification was therefore available, and the Assessing Officer was directed to examine the documentary evidence and determine whether the services fall within the scope of knowledge process outsourcing. en-us Wed, 11 Feb 2026 00:00:00 +0530 Tue, 01 Sep 2026 19:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471412 Failure to adjudicate a specifically raised ground challenging recharacterisation of IT and ITeS services as knowledge process outsourcing constituted a mistake apparent from the record under section 254(2) of the Income-tax Act. The earlier determination addressed comparability but omitted the distinct recharacterisation issue. Rectification was therefore available, and the Assessing Officer was directed to examine the documentary evidence and determine whether the services fall within the scope of knowledge process outsourcing. Case-Laws Income Tax Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471412