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2021 (2) TMI 1012 - AT - Income TaxRectification of mistake - guarantee commission charge - Applicant submits that direction to the TPO/AO that the transfer pricing adjustment should be computed at 0.5% of the guarantee commission “in additions to the commissions already charged by the assessee" is an inadvertent error. The Applicant submits that the direction ought to be "in case the commission already charged by the assessee is less than 0.5% - HELD THAT:- Upon careful consideration we agree that a mistake has crept into the order of the Tribunal. Hence, we direct that at page No. 14 in paragraph No. 12, line No. 16 & 17 the sentence “in additions to the commissions already charged by the assessee” is corrected as “in case the commission already charged by the assessee is less than 0.5%”.
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