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2019 (6) TMI 533 - AT - Income TaxRectification of mistake u/s 254 - Non exclusion of CFC Grant from the total income - mistake apparent from record - HELD THAT:- We find that the Tribunal inadvertently failed to adjudicate ground 20 taken by the assessee challenging order of Ld.CIT(A) in confirming non exclusion of CFC grant from total income. We further note that non adjudication of specific ground taken by the assessee in its memorandum of appeal constitutes a mistake apparent from record which can be rectified u/s 254(2) of the Act. Hence, we recall our order passed for AY 2002-03 [2018 (10) TMI 1288 - ITAT MUMBAI] for the limited purpose of adjudication of ground 20. The other part of the order would stand, as it is.
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