2013 (7) TMI 578

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a. For the Respondent : P.R. Mullick, Chetan Joshi, Manoj Tiwari, K.K. Tiwari and Rishabh Maheshwari. JUDGMENT:- PER : Barin Ghosh Considering the sufficiency of the reasons for delay in preferring these appeals, we allow the applications for condonation of delay in preferring these appeals, and thereby, condone the delay. 2. Respondents/writ petitioners are assessees to income-tax.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oviso, referred to above, deal with fees received by non-resident assessees for providing, amongst others, services or facilities. Therefore, by adding the proviso with effect from 1st April, 2011, a clear cut distinction has been made between those non-resident assessees, who are engaged in the business of providing, amongst others, services or facilities in connection with prospecting for, or ex....