https://www.taxtmi.com/caselaws?id=303693 An admitted error in the figures of interest income, commitment fees and agency fees in an earlier ITAT order was treated as a mistake apparent from the record and rectified to match the figures in the rectification and giving-effect orders. The Tribunal also found that grounds relating to TDS credit and the effect of section 205 of the Income-tax Act had not been adjudicated earlier, so the order was recalled only to that limited extent for disposal of those remaining grounds. The miscellaneous application was accordingly allowed, with correction of the recorded amounts and limited restoration of the matter for the unaddressed TDS issues. en-us Mon, 08 Nov 2021 00:00:00 +0530 Fri, 05 Aug 2022 20:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303693 An admitted error in the figures of interest income, commitment fees and agency fees in an earlier ITAT order was treated as a mistake apparent from the record and rectified to match the figures in the rectification and giving-effect orders. The Tribunal also found that grounds relating to TDS credit and the effect of section 205 of the Income-tax Act had not been adjudicated earlier, so the order was recalled only to that limited extent for disposal of those remaining grounds. The miscellaneous application was accordingly allowed, with correction of the recorded amounts and limited restoration of the matter for the unaddressed TDS issues. Case-Laws Income Tax Mon, 08 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303693