The question raised by the revenue was whether the Tribunal has acted in contravention of the provisions of section 254(2) of the Act while passing the order dated December 6, 2017 on an application for rectification filed by the assessee.  Court held that the Tribunal had recorded a finding in its order that there had been no adjudication of the claim for disallowance of processing charges and capitalization of Rs.9,77,23,650. The Tribunal had therefore decided the claim of the assessee on the merits. Since, the omission on the part of the Tribunal was an error apparent on the face of the record, the Tribunal rightly invoked the provisions of section 254(2). The Tribunal had rightly deleted the disallowance. (AY.2010-11)