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1 - 10 of 15 (0.24 seconds)Article 5 in Constitution of India [Constitution]
Section 195 in The Income Tax Act, 1961 [Entire Act]
Article 7 in Constitution of India [Constitution]
Section 5 in The Income Tax Act, 1961 [Entire Act]
Section 234B in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 209 in The Income Tax Act, 1961 [Entire Act]
Article 12 in Constitution of India [Constitution]
Adit Cir 2(2), Mumbai vs Taj Tv Ltd, Mumbai on 23 December, 2016
-98 arid AY 2000-01. The appellant's AR has made similar set of
submissions as it was submitted that by him in the appellate proceedings
for A.Ys.2007-08 and 2000-01, which has already been adjudicated as
referred above. Thus, I find that the issue involved in these grounds of
appeal has been decided in favour of the appellant by my predecessor
CIT(A) in A,Ys 1997-98 and 2000-01 keeping reliance on decision of the
jurisdictional ITAT, Mumbai's decision in A.Ys. 2001-02 and 2002-03.
This, following the rule of consistency, I consider it proper and
appropriate to be in agreement with my predecessor GIT(A)s decision and
accordingly hold that the appellant does not have a business connection in
India as the MBIPL does not constitute a business connection of the
appellant in India u/s.9 of the Act and, therefore, its income in respect of
sale of CBU cars directly to the customers in India is not taxable in India.