2016 (7) TMI 1637

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....Dinesh Vyas -AR For the Revenue : Sh. K. Mohandas-DR ORDER Per Rajendra, A.M. Vide his application dt. 28.4.16 the Assessing Officer (A.O) has stated that certain mistakes have crept in the order of the Tribunal dt.4.11.15, that same are to be rectified as per the provisions of section 254(2) of the Act, that while deciding the 1st Ground, the Tribunal had adjudicated the issue against....

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....inst the assessee . Gr.No.1 stands allowed. 7. As per Ground No.2 the Ld.CIT(A) erred in allowing penal interest paid in the USA towards late payment of taxes paid of Rs. 4,61,683/-. 8. This issue is relatable to Ground No.1(supra).In view of our observation made with regard to that ground , Ground No.2 also stands allowed." 3.The AO , in his application, has further stated th....

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.... was no mistake apparent from the record which could be rectified as per the provisions of section 254 of the Act. 5.We would like to reproduce the Ground 3 raised by the AO and same reads as under:- "On the facts and in the circumstances of the case and in law the ld. CIT(A) erred in allowing software expenses u/s. 40(a)(i) on account of non deduction of TDS amounting Rs. 25,11,88,831....