DENSO (THAILAND) CO. LTD.,THAILAND vs. CIRCLE INTERNATIONAL TAX 1(2)(2), NEW DELHI
ITA 1986/DEL/2023Status: DisposedITAT Delhi31 May 2024AY 2020-21Bench: SHRI G.S. PANNU, HON'BLE (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)2 pages
AI SummaryAllowed
What did the Tribunal hold?
The Tribunal held that the correct revenue receipt figure for AY 2020-21 is Rs.6,01,48,473/-. Consequently, the corrigendum directed that this correct figure be read in place of the incorrect amount previously mentioned in paras 2 and 13 of the original order.
What were the facts?
The Tribunal issued a corrigendum to its order dated 18.04.2024, correcting a factual error where the revenue receipt for AY 2020-21 was erroneously recorded as Rs.16,60,43,718/- in paras 2 and 13 of the original order for Denso (Thailand) Co. Ltd.
What were the issues?
Correction of a factual error regarding the assessee's revenue receipt figure for AY 2020-21 in a previous Tribunal order.
Which sections of the Income-tax Act were involved?
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order
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