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2021 (5) TMI 302 - AT - Income TaxRectification u/s 254 - Transfer pricing adjustment on account of comfort guarantee - HELD THAT:- We hold that this Tribunal had duly adjudicated the ground of appeal raised by the Revenue which was enclosed alongwith Form No.36 and which was also duly signed by the ld. AO. In any case, the Tribunal is expected to adjudicate the grounds raised before it by the ld. AO that has been duly done in the instant case. Hence, we hold that this is not a fit case warranting any rectification u/s.254(2) of the Act, hence, the grounds raised in the Miscellaneous Application are dismissed.
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