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2010 (5) TMI 596 - AT - Income TaxWhether Assessee would be liable to deduct tax, in the situation Revenue never considered such receipts taxable in India. - Rectification of Order by Tribunal u/s 254(2) - Held that:- payments made by the assessee were being considered as royalty,whether there was any permanent establishment in India or whether the receipts would be taxable in the hands of the recipient became irrelevant. This ruling was made on the basis of section 9(1)(vi). decided against Assessee. Regarding Rectification of Order. - Held that:- the Tribunal has only got a limited power of rectifying a mistake which is apparent from the record itself and even an error of judgment is outside the ambit of section 254(2) of the Act. decided against Assessee.
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