2019 (5) TMI 66

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....ENKATA SUBBA RAO, MEMBER (TECHNICAL) Ms Gouri, Advocate for the Appellant. Shri V.R. Pavan Kumar, (AR) for the Respondent. ORDER Per: M.V. Ravindran This application is filed by the applicant/assessee for seeking rectification of mistake in Final Order No. A/30168- 30169/2019 dated 07.02.2019. 2. Heard both sides and perused the records. 3. The application filed by the applica....

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....r: "The judgment of Hon'ble High Court of Madras in the case of Ruchika Global Interlinks (supra) as relied upon by Ld. DR does not take their case further, as in the facts of the present case investments in securities has been undertaken as a statutory obligation/part of rendition of life insurance services and without such investment being undertaken, the appellant could not have been in the ....