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order dated 30/10/2023 giving effect to the order of the Third Member dated 17/10/2022)
Assessee has brought to our notice that while passing the impugned order giving effect to the third member dated 17/10/2022 only effect to the grounds adjudicated by Third member has been given. However, there is no mention on the grounds adjudicated in the original orders of the divisional Bench. 2. We agree with the aforesaid contention and accordingly, with respect to other grounds which both Accountant Member
3746/Mum/2013 M/s. West Coast Paper Mills Ltd. and Judicial Member have mutually agreed upon shall be treated as part of this order. The grounds of appeal where there is no difference of opinion is tabulated below:- Ground No. Ground of Appeal Decision ITA No.: 3746/Mum/2013 (Assessee Appeal)
1. Non-Exclusion of Decided in favour extraneous charges for of the assessee calculating transfer price of electricity
2. Non-reduction of pro-rated Dismissed indirect expenses from the profit of power unit
3. Allowance of deduction u/s Dismissed 80IA in respect of power unit no. 6 if in unlikely event claim for power unit No. 6A & 6B is not given
5. Disallowance of leave Dismissed encashment claimed on provisional basis
8. Disallowance of profit on Dismissed sale of fixed asset and investments in computing book profit u/s 115JB (Departmental Appeal) 1 to 6. Deduction u/s 80IA of the Dismissed Act
7. Disallowance u/s 14A Dismissed
8. Addition of unutilized Dismissed Modvat Credit to the value of closing stock of raw material
3746/Mum/2013 M/s. West Coast Paper Mills Ltd. 9 Disallowance u/s 14A Decided in favour while computing Book of the revenue profit u/s 115JB
Accordingly, the aforesaid grounds when there were no dispute and were mutually agreed upon, are decided according to the earlier order.
In the result, application for corrigendum is allowed accordingly.