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TMI Blog2020 (11) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Technologies Ltd., Persistent Systems Ltd., Tata Elxsi Ltd. and Infosys Ltd. - HELD THAT:- There has been an omission in the order of the Tribunal in the final conclusion on exclusion of the aforesaid 4 companies and the said omission constitutes a mistake apparent on the face of record. It is clear from the observations of the Tribunal that there was no dispute that these 4 companies were to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), Bengaluru. ORDER PER N.V. VASUDEVAN, VICE PRESIDENT This is a miscellaneous petition filed u/s. 254(2) of the Income-tax Act, 1961 [the Act] by the assessee praying for rectification of certain apparent errors in the order of Tribunal dated 02.08.2019 passed in the aforesaid appeal. 2. The issue that arose for consideration before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad raised objections for exclusion and those companies have been discussed by the Tribunal in paras 11 to 15 of its order. In para 16, however, there is no conclusion that the 4 companies viz., Sasken Communication Technologies Ltd., Persistent Systems Ltd., Tata Elxsi Ltd. and Infosys Ltd. should be excluded, though this aspect has been admitted by the ld. DR, as would be evident from a reading o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd set out in the last para of page 6 of the order of Tribunal. We are therefore of the view that the order of Tribunal suffers from a mistake and the said mistake is rectified by adding the following sentence at the end of para 16 of the order of Tribunal:- In the light of the aforesaid discussion, we direct the TPO to exclude all the 7 comparable companies set out in para 9 of the order of T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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