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2012 (8) TMI 729 - AT - Income TaxRectification or order - typographical error - omission of ‘not’ in the sentence "PE or no PE" - held that:- PE or no PE, since entire repairs and overhauling is carried outside India, the profits arising to assessee from such repairs can not be taxed in India - error corrected. - Decided in favor of assessee. Rectification in respect of consideration for use of replacement components - held that:- By no stretch of logic, our direction constitutes a ‘mistake apparent on record’ liable to be rectified under section 254(2), even if that be a mistake. In any event, there is no mistake in remitting the matter to the file of the C1T(A) for fresh adjudication because none of the authorities below had an occasion to deal with the application of Article 13 of Indo UK tax treaty, on the facts of this case. It is not open to us to revisit our conclusion and place limitations on the powers of the CIT(A] which were not placed in the original order. - Decided against the assessee.
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