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2014 (8) TMI 110 - AT - Income TaxRectification of order – Mistake apparent on record – Held that:- Even though copy of a letter purporting to file additional grounds has been furnished - copy of the letter furnished as evidence of the claim, does not bear any authentic stamp/seal with the signature of the recipient of the Registry of the Tribunal, with whom it might have been filed, and secondly and more importantly, it does not contain the enclosure, viz. the additional grounds sought to be raised - evidence furnished cannot be taken as clinching to support the version of the applicant - The position also corroborated by the contentions of the counsel for the assessee during the course of these rectification proceedings, the contention of the Revenue of having raised any additional grounds during the course of appeal proceedings before the Tribunal or any mistake in the order of the Tribunal on account of non-consideration of grounds, is devoid of merit. The assessee has to share 15% of the gross maintenance receipts collected during the year with the owner of the building i.e. Deep Corporation Pvt. Ltd and taking into account the stipulation made in the agreement it is a diversion of income at source and not an expenditure in the hands of the assessee - the order of the CIT(A) in deleting the disallowance made by the AO in invoking the provisions of section 40a(ia) – Decided Partly in favour of Revenue.
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