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2018 (8) TMI 1757 - AT - Income TaxRectification of mistake - TDS u/s 194I - demurrage/detention charges paid non-resident shipping companies which are assessed u/s.172 - assessee submitted that non-adjudication of grounds would brand order of the Tribunal as suffering from apparent error - Held that:- We are satisfied that inadvertent mistake has been crept in the order of the ITAT, where it failed to adjudicate three grounds of appeal. Therefore, order of the Tribunal is recalled for limited purpose. This appeal is restored to its original number for adjudicating the three grounds.
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