2020 (8) TMI 877

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....come Tax<br>SHRI. A.K. GARODIA, ACCOUNTANT 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....

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....the Petitioner to be 14.83% on page 11 of the captioned order. 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 CI....

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....ct, expenditure deducted from export turnover should also be deducted from total turnover.)" 2. 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 issue....

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....ax issue alledged to be not adjudicated in assessee's as well as revenue's appeal. 9. It has been submitted that, 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 inadve....