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2014 (1) TMI 196 - AT - Income TaxRectification of mistake – Mistake apparent on the face of record u/s 254(2) of the Act - Held that:- The mistake, if any, is in the order of DRP and not in the order of the Tribunal - This being not a mistake apparent from record is declined to be rectified - Travelling expenses to Singapore has also been restored back to the file of DRP – thus, there is no mistake on this issue also as it does not fall within the category of mistake apparent from record as envisaged in section 254(2) of the Act - As per table TPO had determined the mean margin of 26.59% - However, this has wrongly been typed as 26.39% and 26.50% respectively - The same being obvious mistake is accepted to be rectified and percentage written as 26.39% and 26.50% will be replaced with 26.59% - Decided partly in favour of Assessee.
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