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2011 (7) TMI 534 - AT - Income TaxDisallowance u/s 40(a)(i) - payments of export commission to M/s. Al Aquilli Trading L.L.C., Dubai and Mr. James Drutchas, U.S.A. as Consultants/representatives - Miscellaneous application filed - Held that:- Perusal of the miscellaneous application filed by the assessee shows that what has been raised by the assessee are fresh arguments on the issues. It is not pointing out any mistake apparent from the record. The assessee has also raised an issue that the non-application of the decision in a proper perspective would amount to a mistake apparent from record. Here we may mention that there has been no non-application of a decision in the proper perspective. It is not the argument of the assessee that the decision has not been considered. A verification of the log book also shows that the decision in the case of Asianet Communications Ltd. (2009 (12) TMI 586 - ITAT CHENNAI) which now being quoted by the assessee was not argued at that point of time. The assessee did raise and argued the case on the applicability of ITO v. Prasad Productions Ltd. [2010 (4) TMI 784 - ITAT MADRAS-B] which was considered in detail. A perusal of the note filed at the time of hearing also shows that the arguments on the issues had been considered and it has not been pointed out that there was any mistake apparent from record. In the circumstances, as the issues as raised in the appeal have been considered and the submissions of the assessee have also been considered while deciding the appeal no mistake apparent from the record is shown in regard to the said order. Consequently, the miscellaneous application stands dismissed.
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