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2021 (6) TMI 1066 - ITAT BANGALORERectification of mistake - assessee challenged segregation and separate benchmarking the intragroup services from the manufacturing and trading segment - HELD THAT:- We have perused the submissions advanced by both sides in light of records placed before us. We note that the said Ground No.1.3 is raised by assessee challenging the segregation of service by Ld.AO/TPO. Therefore observation of this Tribunal deserves to be deleted. Accordingly we delete the observation in para 14 of the impugned order at page 6. Henceforth para 14 shall be read as under: “14. The Ld.AR submitted that Ld.TPO has not analysed the services rendered by AE to assessee in the light of evidences filed by assessee. He also submitted that even Ld.CIT(A) summarily rejected submissions of assessee without verifying various evidences filed.” Disallowance of management fee under section 40(a) of the Act by Ld.AO on protective basis - HELD THAT:- From the records we note that in the impugned order, this Tribunal remanded the issue of computation of arms length price of intragroup services back the Ld.AO, and accordingly this issue becomes academic. We refer to the specific observation of this Tribunal which consider this aspect in para 8 and para 25.Accordingly we reject this plea of assessee. We thus direct registry to fix the appeal only to adjudicate the additional ground raised by assessee wide application dated 21/09/2020 that reads as under: “Ground no. 2.5: Deduction in respect of 'education cess on income-tax' and 'secondary and higher education cess on income-tax' for the year under consideration, while assessing the total income of the Appellant • The Learned Assessing Officer ("Learned AD") and Hon'ble Commissioner of Income Tax ("Hon'ble CIT(A)"), while assessing the total income of the Appellant for the year under consideration, have erred in not allowing a deduction for education cess and secondary & higher education cess (collectively known as "education cess") for the year under consideration • On the facts and circumstances of the case and in law, the Learned AD and Hon'ble CIT(A) ought to have allowed deduction of education cess for the year under consideration, though not claimed as a deduction by the Appellant while filing its return of income.”
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