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2018 (4) TMI 1955 - ITAT BENGALURUSeeking modification of the Tribunal order [2017 (11) TMI 2035 - ITAT BENGALURU] - applicability of LIBOR - As submitted that while adjudicating ground Nos.5 & 6, vide para.12 of the order, it was observed by this Tribunal that this ground of appeal was not raised before the lower authorities - HELD THAT:- We heard rival submissions and perused the material on record. We find that the findings of the Tribunal vide para.12 are contrary to material on record. Accordingly, we recall the impugned Tribunal order for the limited purpose of adjudicating grounds No.5 and 6. The registry is directed to post the appeal for hearing in the regular course. Misc. Petition filed by the assessee is allowed.
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