Against the Revision order the Tribunal upheld the order passed by the Commissioner but as regards the applicability of deduction of tax at source, provisions on expenditure claimed by the assessee and benchmarking of the transactions with the group concerns, the Tribunal set aside the order of the Commissioner and directed him to pass a fresh order in respect thereof after providing reasonable opportunity of hearing to the assessee. The High Court dismissed the assessee’s appeal holding that the failure by the Assessing Officer to consider the larger claim to depreciation and consideration only of a part of it, was an error that could be corrected under section 263, and that the Commissioner had the power to consider all the aspects which were the subject matter of the Assessing Officer’s order, if in his opinion, they were erroneous, despite the assessee’s appeal on that or some other aspect, but that the revision order, to the extent that it did not provide any pre-decisional opportunity to address the issues it dealt with, could not be sustained. Accordingly, it directed the Commissioner to consider the assessee’s submissions before passing the revision order. SLP of the assessee is dismissed  with the observation that the  assessee would be entitled to raise all pleas and contentions before the Commissioner, including the contention that the preconditions for invoking jurisdiction under section 263 of the Act were not satisfied.(AY. 2010-11)