2016 (6) TMI 1455

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....essee : Shri Anup Sinha, ACA & Shri Bishan Kr. Seal, ACA. For the Department : Shri Debasish Roy, JCIT, Sr. D.R. ORDER Per Shri P.M. Jagtap :- By this Miscellaneous Application, the assessee is seeking rectification of the following mistakes alleged to have crept in the order of the Tribunal dated January 20, 2016:- "Your Honours at para 44 page 20-21 of the order, concluded t....

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....lne Pharmaceuticals (supra) and restore the matter to the file of the Assessing Officer for the limited purpose of verifying as to whether the amount paid is within the limits specified in relevant Rules. Subject to this direction, Ground No 8 of the assesse's appeal for AY 2004-95 is treated as allowed" (Emphasis by the petitioner)  10. It is humbly submitted that the Mumbai Ben....

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....he relevant material available on record. As rightly pointed out by the assessee in the present Miscellaneous Application, the direction given by the Tribunal in paragraph no. 44 of its order to the Assessing Officer to verify as to whether the amount in question paid by the assessee to Donation Fund is within the limits specified in the relevant Rules is not in consonance with the conclusion draw....

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....rd, we rectify the same by deleting last eight lines of the said para and substituting the same with the following:- "We are unable to accept this contention of the ld. D.R. In our opinion, the issue involved in Ground No. 8 of the assessee's appeal is squarely covered in favour of the assessee by the decision of the Coordinate Bench of this Tribunal in the case of Glaxo Smithkline Pharma....