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2011 (2) TMI 1513 - AT - Income TaxRectification of mistake - error apparent on the face of record - Whether the application of Article 24 of the Treaty (Limitation of Relief) article, GCC was to be denied the benefit of the Treaty? - payment to GCC was in the nature of Royalty or not? - HELD THAT:- It is found that an error apparent on record has crept into the order of the Tribunal dated 25th June, 2010. The same is rectified by deleting para 21 of the said order and substituting the same with necessary corrections. The M.A. filed by the assessee is allowed.
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