Sec. 254 of Income Tax Act, 1961— Rectification of mistake — Tribunal has recorded its categorical finding that expenditure incurred under the head gifts and other expenses given to employees etc, are in the nature of personal expenses and are not incurred wholly and exclusively for the purpose of business of the assessee, further, it was found that what is sought through the miscellaneous application is to review the decision rendered by the Tribunal in the given facts and circumstances of the case, which is not permissible u/s 254(2), therefore, miscellaneous application filed by the assessee does not have merits and accordingly, the miscellaneous application is dismissed - - BAYER CROP-SCIENCE LTD. V/s ADDI. CIT - [2020] 27 ITCD Online 070 (ITAT-MUMBAI)