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Corporate TaxArticle·3 July 2026

Typographical Error Corrected

By J the App

Executive Summary

The Bangalore Bench of the Income Tax Appellate Tribunal held that an addition cannot be sustained merely because of a typographical error in the directions issued by the Dispute Resolution Panel (DRP). 

Where the DRP had substantively directed deletion of the entire addition, the Assessing Officer could not retain a portion of the addition by relying upon an apparent clerical mistake in the DRP's order.

Domain | Corporate Tax | Direct Tax

Case Snapshot

The decision was rend...

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