2020 (3) TMI 1248

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....essee : Shri G.V.N. Hari, Advocate For the Department : Shri B.Rama Krishna, Sr.DR ORDER PER V. DURGA RAO, JUDICIAL MEMBER By filing this Misc. Application assessee seeks recall of the order passed by this Tribunal in ITA No.541/VIZ/2018 vide order dated 30/04/2019 on the ground that ground Nos. 5 & 6 are not adjudicated. 2. The Revenue has raised the following grounds of appeal:- ....

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....e Act, clearly stipulates that non-deduction of tax at source on the payments made in the nature of 'Fee for technical service' are to be disallowed and Ld.CIT(A) should have confirmed the addition made by the Assessing Officer as the assessee failed to prove that the amount paid to foreign agents was not in the nature of 'Fee for Technical Services'. 5. Ld.CIT(A) erred in....