Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
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The ITAT rectified its earlier appellate order under the mistake apparent from record doctrine by correcting the recorded basis for relief on corporate guarantee fee and MEIS export incentives. For the corporate guarantee issue, the correction clarified that non-interference rested on earlier-year acceptance by the TPO/AO at arm's length and absence of any change in facts, rather than on coordinate Bench rulings. For MEIS incentives, the order was amended to reflect reliance on Chennai, Delhi and Mumbai ITAT decisions and the Commissioner (Appeals)'s earlier-year orders. The miscellaneous application was allowed, and the substantive outcome remained unchanged.
The ITAT rectified its earlier appellate order under the mistake apparent from record doctrine by correcting the recorded basis for relief on corporate guarantee fee and MEIS export incentives. For the corporate guarantee issue, the correction clarified that non-interference rested on earlier-year acceptance by the TPO/AO at arm's length and absence of any change in facts, rather than on coordinate Bench rulings. For MEIS incentives, the order was amended to reflect reliance on Chennai, Delhi and Mumbai ITAT decisions and the Commissioner (Appeals)'s earlier-year orders. The miscellaneous application was allowed, and the substantive outcome remained unchanged.
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