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2020 (3) TMI 1436 - ITAT MUMBAIRectification of mistake - TP Adjustment u/s 92CA - provision of consultancy & design services - Adjustment relating to payment of management charges - HELD THAT:- We are of the considered view that non-consideration of case laws cited during the course of hearing regarding granting of working capital adjustment ; selection of comparable companies and margin calculation of comparable companies as mentioned at para 2 hereinbefore are mistakes apparent from record in respect of the 1st ground of appeal. Similarly, in respect of the 2nd ground of appeal non-consideration of the relevant facts of the matter is a mistake apparent from record. We recall the impugned order in respect of the 1st and 2nd ground of appeal and direct the Registry to fix the case for hearing before a regular Bench, after informing both the sides.
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