Assessee claimed that in relevant previous year, its employees/personnel were in India for rendering services for a period of 42 days, hence, there was no PE as per Article-5(2)(k)(i) of India-U.K. Tax Treaty. The said claim was not factually verified either by Assessing Officer or by DRP. Tribunal after considering all relevant facts had taken a conscious decision of directing Assessing Officer to verify assessee’s claim regarding stay of employees/personnel in India. The assessee filed miscellaneous application, rejecting the application the Tribunal held that there being no mistake in decision of Tribunal, application filed by assessee for rectification of order passed by Tribunal was rejected. (AY. 2013-14)
Link Laters LLP. v. DCIT(IT) (2020) 183 ITD 156/195 DTR 140/208 TTJ 20 (Mum.)(Trib.)
S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Income deemed to accrue or arise in India-Business connection-Stay of employees in India-Issue referred to AO for verification-No mistake Apparent on record-DTAA-India-UK. [S. 9(1)(i), Art. 5(2)(k)(i)]