https://www.taxtmi.com/caselaws?id=799836 Section 254(2) confines rectification to patent, manifest and self-evident errors apparent from the record, including an unadjudicated ground; it does not permit review, reappraisal, or merits-based reconsideration. Accordingly, the request to alter remand directions on AMP expenses and share-purchase transfer-pricing adjustments was declined because it sought reconsideration of issues already addressed. Section 254(1) permits remand for fresh adjudication. The omission to decide the claim for tax deducted at source credit was rectified, requiring verification and grant of eligible credit in accordance with law. en-us Mon, 03 Aug 2026 00:00:00 +0530 Mon, 28 Sep 2026 08:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799836 Section 254(2) confines rectification to patent, manifest and self-evident errors apparent from the record, including an unadjudicated ground; it does not permit review, reappraisal, or merits-based reconsideration. Accordingly, the request to alter remand directions on AMP expenses and share-purchase transfer-pricing adjustments was declined because it sought reconsideration of issues already addressed. Section 254(1) permits remand for fresh adjudication. The omission to decide the claim for tax deducted at source credit was rectified, requiring verification and grant of eligible credit in accordance with law. Case-Laws Income Tax Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799836