TaxTMI 
TaxTMI 
2012 (7) TMI 929
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.... the Appellate Tribunal is right in law and on facts in confirming the order passed by CIT(A) in deleting the addition of Rs. 58,66,795/, made on account of not allowing relief of the DTAA by the Assessing Officer? [B] Whether the Appellate Tribunal is right in law and on facts in not considering the fact that assessee has not submitted any evidence regarding place of effective management before CIT(A) or Appellate Tribunal?" 3.0 The relevant facts involved in the appeal and with reference to which the aforesaid questions are framed, are that one MV African Halcyon, a Shipping Company, which is registered in Netherlands and represented in India by respondent herein i.e. M/s. Mitsutor Shipping Agency Pvt Ltd. which is the respondent herei....
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....lia provides that profits from the operation of ships in international traffic shall be taxable only in the state in which the place of effective management of the enterprise is situated. Therefore what was required for the assessee in order to earn the benefit of the covenant was to show and establish before the Income Tax Authorities that the place of effective management of its company was at Netherlands. On the basis of the documents which were permitted by the Appellate Commissioner to be produced before him in course of hearing of the appeal and as there was no adverse comments made on these documents in the remand report of the Assessing Officer, the Commissioner (Appeals) found that assessee was able to the place of its effective ma....