Rectification Issue u/s 154: Non-Operating Expenses Mistakenly Classified as Operating; TPO to Reassess on Merits.

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....Rectification u/s 154 - treating certain non–operating expenses as operating in nature - difference in the rate of depreciation between itself and the comparables - the issue relating to the incorrect computation of margin of the comparables constitutes a mistake apparent on the face of record - directed the TPO to dispose of the application u/s 154 on merits....