2014 (1) TMI 1887

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.... Dave For the Revenue : Shri Ravi Prakash ORDER PER VIJAY PAL RAO, JM By way of this miscellaneous application, the assessee is seeking rectification of error in the order of Tribunal dated 26th July 2013 in ITA No. 5470/Mum/2002, whereby the appeal of the assessee was disposed of. 2. We have heard the Ld. Counsel for the assessee as well as the Ld. DR and have carefully perused the....

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....ed upon by the assessee do not find mention. Thus the Ld. Counsel has submitted that instead of remitting the issue to the AO for fresh adjudication the Tribunal should also consider the decisions relied upon by the assessee. Hence it is urged that the suitable clarification/modification in the impugned order of the Tribunal in para 37 may be made. 3. On the other hand Ld. DR has submitted that....

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....ysore Vs. DCIT (2009) 33 SOT 7 (BANG.) 3.  Income earned from foreign branches should not be liable to tax in India  Covered in favour of the appellant by the decision of the Mumbai bench of Tribunal in the case of Bank of India Vs. DCIT (ITA No. 2781/Mum/2011) 4. The Tribunal has disposed of the issue in para 37 of the order which reads as  under:- "In addition....

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....37 which reads as under:- 37. "Additional ground no. 1-3 are raised first time by the assessee and involves legal issue. Though the assessee has relied upon the following decision in support of its claim ;- 1. Covered by the decision of the Supreme Court in the case of Vijaya Bank Vs. CIT (2010) 323 ITR 166 2. Covered by the decision of the Bangalore Tribunal in the case....