https://www.taxtmi.com/caselaws?id=192249 The Delhi HC condoned delay in refiling and admitted the revenue's appeal, then framed substantial questions on the validity of reassessment jurisdiction under section 148, classification of income from operation and maintenance of the Godavari Power Station as business income or fee for technical services under section 9 and Article 13 of the India-UK DTAA, applicability of sections 115A and 44D, alleged discrimination under Article 26, taxability of overseas interest income, whether liaison offices constituted a permanent establishment, and entitlement to carry forward losses and unabsorbed depreciation where income was computed on a gross basis. en-us Fri, 23 Mar 2012 00:00:00 +0530 Mon, 22 May 2017 11:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192249 The Delhi HC condoned delay in refiling and admitted the revenue's appeal, then framed substantial questions on the validity of reassessment jurisdiction under section 148, classification of income from operation and maintenance of the Godavari Power Station as business income or fee for technical services under section 9 and Article 13 of the India-UK DTAA, applicability of sections 115A and 44D, alleged discrimination under Article 26, taxability of overseas interest income, whether liaison offices constituted a permanent establishment, and entitlement to carry forward losses and unabsorbed depreciation where income was computed on a gross basis. Case-Laws Income Tax Fri, 23 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192249