M/S IQVIA AG ( PREVIOUSLY KNOWN AS IMS AG),MUMBAI vs. DY CIT (IT)-2(2)(2), MUMBAI

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ITA 6846/MUM/2019Status: DisposedITAT Mumbai04 March 2021AY 2015-162 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal has corrected its previous order by deleting an irrelevant paragraph and renumbering the subsequent paragraphs. This corrigendum is to be read as part of the original order.

What were the facts?

This is a corrigendum to an earlier ITAT order dated 13.07.2020. The corrigendum corrects typographical errors by deleting an irrelevant paragraph and renumbering subsequent paragraphs. The assessee pointed out these inadvertent errors.

What were the issues?

The primary issue was the correction of typographical errors in a previously issued ITAT order to ensure accuracy and relevance.

Which sections of the Income-tax Act were involved?

Section 254(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI ‘I’ BENCH, MUMBAI

Order u/s. 254(1) of the Income Tax Act, 1961 was passed in the instant appeal on 13.07.2020. However, it has been subsequently pointed out by the assessee that certain errors have crept in this order and these are indeed inadvertent typographical errors inasmuch as paragraph 5, which is not relevant to this matter stands deleted, and accordingly, paragraph 7, 8, 9 and 10 stands renumbered as paragraphs 6,7, 8 and 9.

2.

This corrigendum forms part and parcel of, and is to be read along with the order dated 13.07.2020 supra.

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