2023 (6) TMI 37

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....ndeep Singh Karhail, Judicial Member For the Assessee : Shri Yogesh Thar For the Revenue : Dr. Samuel Pitta ORDER PER SANDEEP SINGH KARHAIL, J.M. By way of this Miscellaneous Application, filed under section 254(2) of the Income Tax Act, 1961 ("the Act"), the assessee seeks recall / rectification of the order dated 07/11/2022, passed under section 254(1) of the Act by the coordinate bench of ....

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....rned AR further submitted that this issue was raised by way of additional ground before the first appellate authority, however the same was dismissed, and accordingly the assessee raised grounds no.8 in its appeal for the assessment year 2010-11 before the Tribunal. It was further submitted that during the hearing ground-wise chart of submissions was also filed by the assessee. 3. On the other ha....

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....on merits. We also find from the perusal of the record that the issue of the applicability of the rate of tax provided in the DTAA on dividend declared by the assessee was also raised before the learned CIT(A) by way of an application seeking admission of additional ground. The learned CIT(A) though rejected the prayer of admission of additional ground, however, on a without prejudice basis decide....