Both teams were wrongly awarded penalties in Celtic’s controversial 2-0 defeat away to Hearts in March, according to an update published by the Scottish Football Association.

The independent review panel monitoring the performance of VAR in Scotland deemed that there were 10 errant decisions in the third round of cinch Premiership fixtures, between the first weekend of February and the weekend of April 13.

The number was a fall from the 13 discovered in the second round of games, although the make-up of the panel – featuring former players, managers and coaches, guided by experts on the Laws of the Game – changes at each meeting.

The match at Tynecastle on March 3 featured two of the 10 calls deemed to be incorrect, with Celtic’s spot-kick awarded after Yang Hyun-jun was tackled in the box by Alex Cochrane before Hearts were also given a penalty when a high ball fell on to the arm of Tomoki Iwata.

Celtic manager Brendan Rodgers was later handed a one-match touchline ban after lamenting “incompetent” officiating in the match, although the decision to send off Yang for a high challenge on Cochrane – which also riled the Hoops boss – was not on the list of errors released on Wednesday.

The penalty award to Hearts was the only incorrect call in a key incident that went against Celtic in the period concerned, while their title rivals Rangers had two go against them.

It was deemed that Gers midfielder Dujon Sterling should not have been sent off in the home win over Aberdeen in February, while Philippe Clement’s side should not have had a penalty awarded against them for handball in their 2-1 victory away to Kilmarnock later that month.

Hibernian have retrospective reason for frustration after it was confirmed that they should have had a penalty for a foul by St Johnstone goalkeeper Dimitar Mitov on Emiliano Marcondes while their match at Easter Road on April 6 was goalless. Saints went on to win 2-1.

In addition, Hearts should not have been awarded the penalty that led to their equaliser in the 1-1 Edinburgh derby draw at home to Nick Montgomery’s side in late February. Hibs missed out on a place in the top six by a point.

St Mirren were worst affected by incorrect calls in the third quarter, with three decisions adjudged to have wrongly gone against them. James Bolton should not have been red-carded in their 2-0 home win over Dundee, while they should have been awarded penalties in their 1-1 draw away to Ross County and their 2-1 home defeat by Hearts last month.

Hearts had three big calls go against them incorrectly in the previous round of fixtures, but this time they were the main beneficiaries with three decisions errantly going in their favour – at home to Hibs and Celtic and away to St Mirren.

The other incorrect call was the failure to award Motherwell a penalty for handball in their 1-0 home defeat by Aberdeen in March.