2020 (8) TMI 877
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....CCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appellant by : Smt. Tanmayee Rajkumar, Advocate Respondent by : Shri Priyadarshi Mishra, JCIT ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present miscellaneous petitions are filed by assessee, alleging following mistakes apparent on record inadvertently crept in order dated 23/10/2019 passed by this Tribunal in above appeal: (i) The Gr....
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....r. The correct operating cost mark-up earned by the Petitioner is 15.58% which has been determined by the learned TPO on page 24 of the order. (iv) 2.2 Corporate Tax Ground - Appellant Appeal - ITA 1907/BANG/2017 The Petitioner in the Ground of Appeal No. 15 and 16 of the appeal had challenged the order of the learned CIT(A) upholding the action of the learned AO in not allowing deduction unde....
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..... Ld.AR submitted that above issues have inadvertently not adjudicated, in the impugned order. 3. Ld.Sr.DR submitted that, 2 comparables referred in miscellaneous petition have not been adjudicated however in respect of corporate issues, it was submitted that this tribunal while deciding these issues have jointly considered the ground raised by assessee in para 14-15. It was submitted that these ....
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...., this Tribunal while adjudicating Ground No.15-16 in assessee's appeal, adjudicated Ground No. 1 of revenue appeal. 10. We note that this tribunal records the argument of Ld.AR regarding export income determined as per MAP as accepted by assessee. However we note that there inadvertently a view has not been expressed in this regard. 11. We also note that corporate ground in revenue's appeal tho....