2016 (8) TMI 1551

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....e : Mr. P. Murali Mohan Rao. For the Revenue : Mr. K.E. Sunil Babu. ORDER SMT. P. MADHAVI DEVI, J.M. These miscellaneous applications are filed by the assessee under section 254(2) of the I.T. Act, 1961 seeking for rectification/modification of the order of the Tribunal dated 27.11.2012 in ITA.No.646 & 701/Hyd/2010. 2. It is the case of the assessee that the assessee is a Joint Vent....

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....to direct the A.O. to verify whether one of the constituents i.e., Chinese concern has offered the income for tax in India and further that if the Chinese concern has not filed income tax return and offered the amount as part of their income in computing the taxable income, the same shall be assessed as income of the assessee as the persons responsible for making the payment, non-resident and if t....

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....India and therefore, the income therefrom is its business receipts. He submitted that unless and until the Chinese concern has a PE in India, its income cannot be brought to tax in India. According to him, by the directions of the Tribunal, the A.O. is directed to bring to tax the income of the Chinese concern without verifying whether the same is taxable in India and this is causing great hardshi....

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....being an AOP/JV, is not required to deduct tax at source from the payments to the constituents towards their share of work carried out by them. Taking the above into consideration, the Tribunal thought it fit to direct the A.O. to verify whether Chinese concern has offered its income to tax in India and has also directed the A.O. to bring the same to tax in India if it is found that the nonresiden....