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2015 (2) TMI 1392 - AT - Income TaxRectification of mistake - not following the decision of Special bench in order [2014 (11) TMI 725 - ITAT MUMBAI] - Income taxable in India - HELD THAT:- Admittedly, the Ld A.R had placed reliance on the decision rendered by the Special bench in the case of Clifford Chance [2013 (6) TMI 544 - ITAT MUMBAI] at the time of hearing which was not considered. There should not be any dispute that the decision rendered by the Special bench should be preferred over to the decision of the Division bench. Hence, the impugned order of the Tribunal suffers from the mistake apparent from record in not following the decision of Special bench and hence the same requires to be corrected. The issue regarding the quantum of income attributable to Permanent Establishment is discussed in paragraph 12 of the order. Miscellaneous application filed by the assessee is allowed.
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