https://www.taxtmi.com/caselaws?id=438463 The Miscellaneous Application seeking recall/rectification of an order passed by the Tribunal in the assessee's appeal for the assessment year 2010-11, specifically regarding the applicability of the rate of tax provided in the India Mauritius Double Taxation Avoidance Agreement to the dividend declared by the assessee, was allowed. The Tribunal identified a rectifiable mistake under section 254(2) of the Income Tax Act and recalled the order limited to the adjudication of ground no.8 on merits. Subsequently, with the consent of both parties, the appeal was heard, and ground no.8 was dismissed in favor of the Revenue based on a recent decision of the Special Bench of the Tribunal. en-us Mon, 29 May 2023 00:00:00 +0530 Thu, 01 Jun 2023 08:07:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438463 The Miscellaneous Application seeking recall/rectification of an order passed by the Tribunal in the assessee's appeal for the assessment year 2010-11, specifically regarding the applicability of the rate of tax provided in the India Mauritius Double Taxation Avoidance Agreement to the dividend declared by the assessee, was allowed. The Tribunal identified a rectifiable mistake under section 254(2) of the Income Tax Act and recalled the order limited to the adjudication of ground no.8 on merits. Subsequently, with the consent of both parties, the appeal was heard, and ground no.8 was dismissed in favor of the Revenue based on a recent decision of the Special Bench of the Tribunal. Case-Laws Income Tax Mon, 29 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438463