9911796707
TMI Blog2022 (5) TMI 1430X X X X Extracts X X X X X X X X Extracts X X X X ..... h Karhail (Judicial Member) For the Applicant : Nitesh Joshi. For the Respondent : Milind Chavan. ORDER Per Pramod Kumar VP : 1. By of this application the assessee applicant points out the following mistakes, said to the apparent on record, in our order dated 07.04.2021. 1. The Appellant files this miscellaneous application for rectification of certain mistakes in the Tribunal's Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses a mistake which is apparent from the record. 3. The Appellant states that the Indian borrowers have paid the aforesaid incomes after deducting tax at source in accordance with Article 11 of the Double Taxation Avoidance Agreement between India and Germany (the DTAA). The amount of such income assessed in the Appellant's hands represents the grossed-up amount in view of section 198 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in default" and the amount to the extent of TDS cannot be recovered from them: Yashpal Sahni v. ACIT (20071 293 ITR 539 (Bom HC): Devarsh Pravinbhai Patel v. ACT [R/Special Civil Application No. 12965 & 12966 of 2018]; ACIT v. Om Prakash Gattani (2000] 242 ITR 638 (Gauhati); and Smt. Anusuya Alva v. Deputy Commissioner of Income-tax Circle-8(1) (2005] 147 taxman 152 (Kar.) 4. In vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant could not furnish certificates but the payments were received net of taxes. 10. erred in raising a demand, in respect of taxes already deducted at source appropriately by the deductor and, making a demand of the said taxed which is not in consonance as per provisions of section 205 of the Act. 3. Learned Departmental Representative fairly does not dispute the factual element embedded in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
