https://www.taxtmi.com/caselaws?id=404520 The Tribunal allowed the Miscellaneous Application seeking rectification of a mistake apparent from the record in an Income Tax Appeal. The correction involved the computation of guarantee commissions, specifically adjusting a sentence in the order to accurately reflect the direction. The Tribunal granted relief to the applicant, emphasizing adherence to the arm's length price principle in transfer pricing adjustments. en-us Wed, 10 Feb 2021 00:00:00 +0530 Thu, 25 Feb 2021 09:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404520 The Tribunal allowed the Miscellaneous Application seeking rectification of a mistake apparent from the record in an Income Tax Appeal. The correction involved the computation of guarantee commissions, specifically adjusting a sentence in the order to accurately reflect the direction. The Tribunal granted relief to the applicant, emphasizing adherence to the arm's length price principle in transfer pricing adjustments. Case-Laws Income Tax Wed, 10 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404520