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2018 (3) TMI 1645 - AT - Income TaxIncome accrued in India - rectification of mistake - Income from services rendered to clients outside India - taxability in India or not? - Held that:- We find merit in the arguments of the Ld.AR for the assessee, for the reason that the Tribunal having held that only income earned from services in India is taxable in India and also observed that order that the details of income attributable to services in India and outside India were furnished before the AO, erred in setting aside the issue to the file of the AO for verification of facts. Therefore, we are of the view that there is a mistake apparent in the order of the Tribunal insofar as setting aside the issue to the file of the AO and hence, we are of the considered view that it requires rectification u/s 254(2) of the Act. Accordingly, we modify the order passed by the Tribunal and direct the AO to delete addition made towards income received from services rendered outside India. - Decided in favour of assessee.
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