https://www.taxtmi.com/caselaws?id=239504 The Tribunal dismissed the Miscellaneous Application seeking the recall of the Tribunal order under section 254 of the Income-tax Act, 1961 for A.Y. 2008-09. It upheld the original order, emphasizing the limited scope of rectification powers under section 254(2) and clarifying that rectification does not entail a review or recall of the order. The Tribunal held that the assessee is liable to deduct TDS on payments made for managerial services, rejecting arguments that the payments were reimbursements. The Tribunal advised the assessee to explore other legal remedies available. en-us Fri, 08 Nov 2013 00:00:00 +0530 Fri, 15 Nov 2013 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239504 The Tribunal dismissed the Miscellaneous Application seeking the recall of the Tribunal order under section 254 of the Income-tax Act, 1961 for A.Y. 2008-09. It upheld the original order, emphasizing the limited scope of rectification powers under section 254(2) and clarifying that rectification does not entail a review or recall of the order. The Tribunal held that the assessee is liable to deduct TDS on payments made for managerial services, rejecting arguments that the payments were reimbursements. The Tribunal advised the assessee to explore other legal remedies available. Case-Laws Income Tax Fri, 08 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239504