TMI Blog2018 (3) TMI 1645X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - M.A. 238/Mum/2017 (Arising out of I.T.A No.1690/Mum/2015) - - - Dated:- 12-3-2018 - Shri Mahavir Singh And Shri G Manjunatha, JJ. Applicant by Shri SE Dastur / Neeraj Sheth Respondent by Shri V Jenardhanan ORDER G Manjunatha, The assessee has filed this miscellaneous application seeking rectification of order passed by the ITAT, L-Bench, Mumbai vide its order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the DRP, the DRP specifically called upon the assessee to provide the break up of the assessee s income as per the activities rendered to various clients. The assessee vide letter dated 04- 12-2014 submitted details of income received from various clients and in respect of services rendered in India and outside India. The said letter was filed before the Tribunal in the paper book at pages 36 to 40. In these circumstances, the assessee submitted that the aforesaid decision of the Tribunal at para 48 of the order to set aside the matter to the file of the AO on the premises that the relevant details were not on record is a mistake apparent from the record which requires rectification u/s 254(2) of the Income-tax Act, 1961. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the AO for verification of facts. 5. Having heard both the sides, 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 at para 4 of its 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 ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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