TaxTMI 
TaxTMI 
2000 (2) TMI 41
X X X X Extracts X X X X
X X X X Extracts X X X X
....cation 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 13, 1960, under section 49A of the Indi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 income-tax on the ground that the said a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....partment. 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 mistake apparent from the record. Henc....