Typographical error in operating margin computation rectified to require inclusion of specified incomes for the assessee.

An inadvertent typographical error in the Tribunal's earlier order was rectified so that the relevant paragraph read "include" rather than "exclude" for computation of operating margins. The correction required the Assessing Officer to include the specified incomes while computing the assessee company's operating margins, and the rectification was made in the assessee's favour.

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Issues: Whether the typographical mistake in the Tribunal's earlier order required correction by substituting the word "include" for "exclude" while computing the assessee's operating margins.

Analysis: The application pointed out that paragraph 2.6 of the earlier order contained an inadvertent typographical error. The correction was accepted, and the relevant paragraph was directed to be read in a manner that required the Assessing Officer to include the specified incomes while computing the operating margins of the assessee company.

Conclusion: The typographical mistake was rectified in the assessee's favour.

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