TMI Blog2022 (2) TMI 1232X X X X Extracts X X X X X X X X Extracts X X X X ..... a provision of maintenance activities income received from Tata Communication Limited as fees for technical services which is taxed under section 115A of the Act at the rate of 25%. The CIT(A) deleted the above addition. Revenue preferred the appeal before ITAT. The tax involved in the above appeal is at the rate of 25% of the above sum which comes to ₹ 89,55,193/-, therefore, apparently, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one appeared on behalf of the assessee. Therefore, this Misc. Application is decided as per facts available on record. 03. The Learned Departmental Representative Shri B.K. Bagchi was heard. 04. We have carefully considered the Misc. Application filed by the learned Assessing Officer which says that the co-ordinate Bench vide its order dated 09.11.2020 has dismissed the appeal of the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve appeal is at the rate of 25% of the above sum which comes to ₹ 89,55,193/-, therefore, apparently, the appeal of the Revenue is maintainable and not covered by low tax effect instructions. As the above mistake is apparent from the record, the order passed by the ITAT is recalled and Misc. Application filed by the learned Assessing Officer is allowed and registry is directed to fix hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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