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Rectification of order passed by tribunal under section 254(2) of IT Act, 1961
Case Law Details
- Case Name
- ADIT (Int'l Taxation) Vs Amadeus Global Travel Distributions S. A. (ITAT Delhi`FRIDAY-C' Bench)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- ITAT Delhi
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RELEVANT PARAGRAPH
4. We have carefully considered the arguments on both the sides. We have also perused the order sought to be rectified. The Tribunal while deciding the appeal formulated the questions arising in the appeal. These are No.l to 5 as recorded in para 17 of the order. As regards first question the Tribunal held that the assessee has business connection in India. However, after considering clause (a) of Explanation 1 to section 9(1 )(i) of the Act, it was held that since in the case of a business of which all the operations are not carried out in India, the income...
