KIMBERLY - CLARK LEVER PRIVATE LTD.,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

PER INTURI RAMA RAO, AM: We find that a typographical error had crept in our order dated 20.07.2022 in the above captioned appeal, inasmuch as in para 23 of the order for the words :

“23. ..... we are of the considered opinion that the matter requires remission to the AO / TPO to examine the above benchmarking analysis furnished by the appellant and then proceed with the benchmarking of the transaction of import of raw materials in accordance with law.”

“23. ..... we are of the considered opinion that the matter requires remission to the AO / TPO to examine the above benchmarking analysis considering the additional evidence discussed in para 17 of the order (supra) furnished by the 2 appellant and then proceed with the benchmarking of the transaction of import of raw materials in accordance with law.”