https://www.taxtmi.com/caselaws?id=63574 The Tribunal ultimately decided that its original order could be rectified under section 254(2) of the Income-tax Act, 1961, based on a subsequent judgment of the jurisdictional High Court. Despite conflicting views, the Third Member held that the Tribunal's order contained a mistake apparent from the record and should be rectified to align with the High Court's ruling that "off period" salary for non-resident foreign technicians is taxable under section 9(1)(ii) of the Act. The dissenting opinion advocating for rectification based on subsequent binding decisions prevailed, leading to the Tribunal's decision to rectify the order. en-us Tue, 30 Nov 2004 00:00:00 +0530 Mon, 31 Jan 2011 18:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63574 The Tribunal ultimately decided that its original order could be rectified under section 254(2) of the Income-tax Act, 1961, based on a subsequent judgment of the jurisdictional High Court. Despite conflicting views, the Third Member held that the Tribunal's order contained a mistake apparent from the record and should be rectified to align with the High Court's ruling that "off period" salary for non-resident foreign technicians is taxable under section 9(1)(ii) of the Act. The dissenting opinion advocating for rectification based on subsequent binding decisions prevailed, leading to the Tribunal's decision to rectify the order. Case-Laws Income Tax Tue, 30 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63574