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2020 (8) TMI 877 - ITAT BANGALORERectification of mistake - Comparable selection - HELD THAT:- This Tribunal, inadvertently did not adjudicate comparability of following comparables with assessee with E-Zest Solutions and Softsole India Ltd - We accordingly, recall this ground for limited purposes of adjudicating comparability of E-Zest Solutions and Softsole India Ltd., with assessee. Computation of deduction u/s 10A - CIT(A) upholding the action of the learned AO in not allowing deduction under section 10A of the Act on the enhanced export income determined as per Mutual Agreement between the Competent Authorities ("CA") - HELD THAT:- The argument of Ld.AR regarding export income determined as per MAP as accepted by assessee. However we note that there inadvertently a view has not been expressed in this regard. We also note that corporate ground in revenue’s appeal though have been discussed, however since it is appearing under ground 15-16 of assessee’s appeal, conclusion needs to be also modified. Accordingly, we recall impugned order for limited purposes of adjudicating Ground 15-16 in assessee’s appeal and Ground No.1 in revenue’s appeal under corporate tax issues. MP of assessee allowed.
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