https://www.taxtmi.com/caselaws?id=63269 A patent mistake of law apparent from the record may be rectified under section 154, and an earlier dismissal based on the mistaken view that an order under section 195 was not appealable was validly recalled because section 248 permits an appeal by a person denying liability to deduct tax. On the withholding issue, reimbursements relating to foreign technicians were treated as salary income, but Article XII(3) of the India-Germany treaty applied on the facts: the technicians were present for less than 183 days, the services were for a German resident, the remuneration was taxable there, and the amounts were not deductible in Indian business profits. The treaty therefore prevailed, and no tax was deductible at source. en-us Fri, 19 Dec 2003 00:00:00 +0530 Fri, 28 Jan 2011 18:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63269 A patent mistake of law apparent from the record may be rectified under section 154, and an earlier dismissal based on the mistaken view that an order under section 195 was not appealable was validly recalled because section 248 permits an appeal by a person denying liability to deduct tax. On the withholding issue, reimbursements relating to foreign technicians were treated as salary income, but Article XII(3) of the India-Germany treaty applied on the facts: the technicians were present for less than 183 days, the services were for a German resident, the remuneration was taxable there, and the amounts were not deductible in Indian business profits. The treaty therefore prevailed, and no tax was deductible at source. Case-Laws Income Tax Fri, 19 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63269