TMI Blog2014 (1) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... .50% respectively - The same being obvious mistake is accepted to be rectified and percentage written as 26.39% and 26.50% will be replaced with 26.59% - Decided partly in favour of Assessee. - M.A. No. 769 (Mum.) of 2012 - - - Dated:- 17-5-2013 - I.P. BANSAL AND N.K. BILLAIYA, JJ. For the Appellant : Rajan Vora and Heman Chandarya. For the Respondent : Manoj Kumar. ORDER:- PER : I.P. Bansal The aforementioned miscellaneous application is filed by the assessee contending that there are several mistakes in the order dated 27/6/2012 passed by this Tribunal in ITA No.8673/Mum/2011. 2. While arguing the aforementioned miscellaneous application, Ld. AR, pointed out to the following mistakes which according to him are req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loss making companies which have been excluded being not persistent loss making companies, should not be excluded, is also required to be examined in detail." (v) In Para-3 while recording the figure in respect of marketing services the figure written at Rs.35,11,78,733/- should be a sum of Rs.38,71,78,733/- and to support such contention reference was made to the order passed by TPO under section 192CA(3) of the Act. 3. It may be mentioned here that though the application contain some other grievances also but at the time of hearing it was submitted by Ld. A.R that as the matter has been restored back to the file of Ld. DRP those mistakes may not have much bearing upon the appeal filed by the assessee. 4. We have heard both par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies on this issue and after careful consideration we are of the opinion that the relevant text in Para 6 should be replaced with the text given by the assessee which is also reproduced above. This is only a typographical mistake and the relevant text in the order of the Tribunal is replaced with the following text: "The contention of the assessee that the loss making companies which have been excluded being not persistent loss making companies, should not be excluded, is also required to be examined in detail." (v) We have verified it from the order of TPO and figure of Rs.35,11,78,733/- is replaced with the figure of Rs.38,71,78,733/-. Accordingly the miscellaneous application filed by the assessee is partly allowed in the man ..... X X X X Extracts X X X X X X X X Extracts X X X X
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