2020 (12) TMI 22 - KARNATAKA HIGH COURT - Income Tax

Head Note / Extract:
Rectification u/s 254 - Deduction u/s 10A - income from human resource services - Whether tribunal was correct in recalling the order dated 25-05-2012 u/s 254(2) wherein it was held that "income from manpower supply was income from other sources and therefore, does not qualify for deduction under Section 10A? - HELD THAT:- From perusal of the submissions recorded by the tribunal in the order dated 25.05.2012, it is evident that no such alternative submission as recorded in paragraph 29 was made by the assessee. However, the tribunal has not adjudicated the issues on merits and has recorded the alternative contention which was not taken by the assessee. Therefore, the tribunal has rightly invoked the powers under Section 254(2) of the Act as the order passed by the tribunal suffers from the mistake apparent on the face of the record. Substantial question of law framed in these appeals are answered against the revenue.