2011 (3) TMI 1629

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....ed:- 25-3-2011<br>W.P. (C) No. 2765/2010 and C.M. No. 5515/2010 - -<br>Income Tax<br>2009 (6) TMI 7 - AUTHORITY FOR ADVANCE RULINGS A. K. Sikri And M. L. Mehta, JJ. For the Petitioner : Sanjeev ....

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....R'), given in the impugned judgment has to be affirmed on the basis of these findings, the logical conclusion would be that the respondent is not exigible to tax in respect of Off-Shore supplies. O....