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2016 (1) TMI 496 - AT - Income TaxSelection of TDS rates - TDS u/s 194C OR 194J - Rectification of mistake - assessee submitted that instead of remitting the mater back to the file of the Assessing Officer, the Tribunal could have decided the issue on the basis of facts and material available on record - Held that:- On a perusal of the finding of the Tribunal it is seen that the Tribunal, after analysing the terms of the agreement between the assessee and the service provider and the nature of work undertaken, has observed that the services rendered in pursuance of master service agreement, whether in the nature of payment to a contractor, as envisaged under S.194C or fee for technical services as covered by S.194J, has to be decided keeping in view the terms of Master Service agreement. The Tribunal after considering the principle of law decided by the Hon'ble Delhi High Court in the case of Bharti Cellular Limited (2008 (10) TMI 321 - DELHI HIGH COURT ) and the judgment of the Hon'ble Supreme Court in the same case, as reported in [2010 (8) TMI 332 - Supreme Court of India] finally directed the Assessing Officer to examine the issue of involvement of human element or human interface in the services rendered by the service provider to the assessee to finally determine, whether it is simply a contract as envisaged in S.194C or in the character or nature of technical services as per S.194J. The Tribunal, after considering all the facts and materials on record, having taken a conscious decision to remit the matter back to the file of the Assessing Officer for deciding the issue, thus , the assessee cannot challenge the appropriateness of such a direction, by terming it as a mistake apparent from record. On perusing these Miscellaneous Applications, as well as after considering the submissions of the learned counsel for the assessee, we are of the opinion that in the garb of rectification of mistake, the assessee actually wants a review of the order passed by the Tribunal, which is not permissible in law or within the scope and ambit of S.254(2) of the Act. These applications filed by the assessee, are therefore, devoid of merit, and are liable to be dismissed. - Decided against assessee
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