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2019 (1) TMI 606 - BOMBAY HIGH COURTRectification of mistake - distribution fee was not royalty was recorded and yet not dealt with in the order - Held that:- Tribunal ought to have decided the issue of the character of distribution fees is royalty or not, as all facts were available before it and submissions also made, rather than remanding the issue to TPO. Besides non-consideration of the above basic submission made at the hearing as recorded, is clearly a mistake apparent from the record. The Tribunal ought to have allowed the rectification application dated 5.10.2017 and recalled the order dated 26.7.2017 for fresh consideration of the appeal.
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