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2015 (5) TMI 1005 - AT - Income TaxRectification of mistake - allocation of interest while working out eligible profits for deduction under section 80-IB(10) - Held that:- Tribunal while deciding the issue has clearly mentioned that the onus was entirely on the assessee to demonstrate the actual utilization of interest-bearing funds for a particular project and the assessee admits that the utilization of projectwise borrowed funds and interest cannot be identified from the examination of the common bank account. Under these circumstances, we find the Tribunal upheld the order of the Ld. CIT(A) and therefore, in our opinion, there is no apparent mistake in the order of the Tribunal so as to rectify the same within the meaning of section 254(2) of the Act. The assessee through this Miscellaneous Application wants the Tribunal to modify its own order which amounts to review of its own order by the Tribunal which is not permissible in the law. In this view of the matter, the Miscellaneous Application filed by the assessee is devoid of any merit and therefore, is dismissed. - Decided against assessee
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