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Income Tax Appellate Tribunal, “C” BENCH, PUNE
Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI
PER S.S. VISWANETHRA RAVI, JM :
The present corrigendum is being issued to correct the inadvertent typographical error in mentioning the sentence “direct the AO to accept the value of managerial services as claimed by the assessee at Nil” in Para 13 at page 7 of 29-01-2020. We find the same requires rectification by way of this corrigendum.
The sentence in Para 13 at page 7, mentioned as “direct the AO to accept the value of managerial services as claimed by the assessee at Nil” is to be read as “direct the AO to accept the value of managerial services as claimed by the assessee”. Therefore, the sentence mentioned in Para 13 at page 7, hereafter shall be read as “direct the AO to accept the value of managerial services as claimed by the assessee”.
Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 17th February, 2020. RK आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अपीऱार्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Dispute Resolution Panel, Pune 4. The DIT (IT&TP), Pune विभागीय प्रतितनधि, आयकर अपीऱीय अधिकरण, “सी” बेंच, 5. पुणे / DR, ITAT, “C” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. //सत्यावपि प्रति// True Copy// आिेशानुसार / BY ORDER,
तनजी सधचि / Private Secretary, आयकर अपीऱीय अधिकरण, पुणे / ITAT, Pune