2016 (1) TMI 496

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.... MA No.71/Hyd/2015 - -<br>Income Tax<br>Mr. B.Ramakotaiah, AM & Mr. Saktijit Dey, JM For the Appellant : Shri Avinash Desai For the Respondent : Shri M Sitaram, DR ORDER Per: Sanjay Arora: By these Miscellaneous applications under S.254(2)of the Act, assessee seeks rectification/recall of the order of this Tribunal dated 29.10.2014 in ITA Nos.956-957 and 1287-1289/Hyd/2013 for the a....

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.... that provisions of S.194C also provides for deduction of tax. It was submitted that unlike S.194C, S.194J involves not just manpower, but a higher degree or level of manpower, which could provide technical skill and know-how in the field, involving or concerning applied and industry science. Thus. it was submitted that when the assessee itself does not dispute involvement of human interface in th....

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.... considering every aspect of the issue and taking into consideration the principles of law decided in judicial precedents has taken a conscious decision. Hence, such a decision taken cannot constitute a mistake apparent from record, so as to bring it within the purview of S.254(2) of the Act. 5. We have considered the submissions of the parties and perused the materials on record. On a careful ....

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....y S.194J, has to be decided keeping in view the terms of Master Service agreement. The Tribunal after considering the principle of law decided by the Hon&#39;ble Delhi High Court in the case of Bharti Cellular Limited(319 ITR 139) and the judgment of the Hon&#39;ble Supreme Court in the same case, as reported in 330 ITR 239, finally directed the Assessing Officer to examine the issue of involvemen....