What did the Tribunal hold?

The tribunal corrected a clerical error in its previous order, specifically amending the mentioned CBDT Circular number from 3/2008 to 3/2018. This correction was the only modification to the original order.

The Income Tax Appellate Tribunal (ITAT) Mumbai bench was hearing an appeal for the assessment year 2010-11. The judgment was initially passed on July 16, 2018, but a corrigendum was issued on August 8, 2018.

What were the issues?

The primary issue was a minor factual correction in the reference to a CBDT circular within the tribunal's order.

DCIT vs Otis Elevator Company | ITAT Mumbai 2018

आयकर अपीलीय अधिकरण “L” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री जी. मंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 2796/Mum/2016 (inaQa-arNa baYa- / Assessment Year 2010-11) Dy. Commissioner of Income Tax (IT)-3(2)(2), Room No.11, Ground Floor, Scindia House, …… (ApIlaaqaI- / Appellant) N.M. Road, Ballard Estate, Mumbai-400 038 Vs. M/s OTIS Elevator Company …… (p`%yaqaaI- / Respondent) Magnus Towers, 9 th Floor, Mindspace, Link Road, Malad, Mumbai-400 064 स्थायी लेखा िं./PAN No. AAACO5524E ुनवाई की तारीख / Date of hearing: 16-07-2018 घोषणा की तारीख / Date of pronouncement : 16-07-2018 शुद्धिपत्र की तारीख / Date of Corrigendum 08-08-2018 शुद्धिपत्र / CORRIGENDUM

While passing the order dated 16th July 2018, in the order the CBDT Circular No. has been inadvertently mentioned as 3/2008 instead of 3/2018 which now stands corrected and the CBDT Circular No. of the order may be read as Circular No. 3/2018. The order dated 16th July 2018, is modified to this extent only. (महावीर स िंह /MAHAVIR SINGH) (जी. मंजुनाथ /G MANJUNATHA) (लेखा दस्य / ACCOUNTANT MEMBER) (न्याययक दस्य/ JUDICIAL MEMBER) Mumbai, Dated: 08-08-2018 Sudip Sarkar /Sr.PS Copy of the Order forwarded to:

The Appellant

The Respondent.

The CIT (A), Mumbai.

CIT BY ORDER,

DR, ITAT, Mumbai

Guard file. ////

DCIT (IT) - 3(2)(2), MUMBAI vs. OTIS ELEVATOR COMPANY, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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