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2021 (4) TMI 1087 - AT - Income TaxRectification of mistake - Tribunal in not discussing and in not adjudicating on the objection of the assessee with regard to the comparability of the MPS Ltd to the assessee company - HELD THAT:- We find that there is an inadvertent mistake in the order of the Tribunal in not discussing and in not adjudicating on the objection of the assessee with regard to the comparability of the MPS Ltd to the assessee company and therefore, there is a mistake apparent from the record which needs rectification. Further, we also find that the assessee has filed additional evidence with regard to the comparability of MPS Ltd to the assessee company and therefore, it requires admission and remand of the issue to the file of the Assessing Officer/TPO for verification and re-consideration.
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