2018 (3) TMI 1645

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....junatha,   The assessee has filed this miscellaneous application seeking rectification of order passed by the ITAT, L-Bench, Mumbai vide its order dated 31-01-2017 in ITA No.1690/Mum/2015 for AY 2011-12 u/s 254(2) of the Act. 2. The Ld.AR for the assessee submitted that the assessee's appeal was decided by L-Bench vide order dated 31-01-2017. In the said order, the Bench by relying upon the....

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....submit the basis of invoicing of income under the two categories, i.e. service rendered in India and outside India and the assessee vide letter dated 25-02-2014 submitted all the details. The Tribunal at paragraph 4 has also found that the details of income attributable to services rendered in India and outside India were furnished before the AO and that the AO had found them to be in order. The L....

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.....DR, on the other hand, supporting the order of the ITAT, submitted that the facts available on the record clearly shows that the assessee has not filed any details about bifurcation of income earned from services rendered in India and outside India and accordingly, the Tribunal has rightly set aside the issue to the file of the AO for verification of facts. 4. We have heard both the parties and ....

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....ly income earned from services rendered in India is taxable in India and also found that the details of income attributable to services rendered in India and outside India were furnished before the AO and that the AO had found them to be in order, erred in setting aside the matter to the file of the AO for verification of facts. 5. Having heard both the sides, we find merit in the arguments of th....