2000 (2) TMI 41

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....al was right in rejecting the rectification application under section 254(2) of the Income-tax Act, 1961, on the ground that it was misconceived and not maintainable. The facts giving rise to this appeal are as follows: On March 18, 1959, a double taxation avoidance agreement was entered into between the Government of India and the Federal Republic of Germany. This was notified on September ....

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....public of Germany on January 29, 1982, May 10, 1984 and during the financial year 1984-85. The assessee-company also made part payments towards fees to the said companies for technical services rendered. The payments were made during the financial years 1984-85 and 1985-86 relevant to the assessment years 1985-86 and 1986-87. The assessee claimed that the payments so made were exempt from Indian i....

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....98, has never been challenged by the Department. However, on January 22, 1999, the Department moved a rectification application under section 254(2) before the Tribunal, inter alia, on the ground that there was a mistake apparent from the record. By the impugned order dated May 24, 1999, the Tribunal rejected the said miscellaneous application for rectification on the ground that there was no such....