TaxTMI 
TaxTMI 
2016 (3) TMI 117
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....e are passing a single order. ITA/6394/Mum/2008: Brief Facts: 2. The appellant-company and was incorporated on September 3, 1987 and is a wholly owned Government of India enterprise. It is engaged in the business of generation of power from nuclear energy and was also in the process of setting up nuclear power stations in India in various locations. The Republic of India and the then Union of Soviet Socialist Republic (USSR) had entered into an agreement dated November 20, 1988 for co-operation in the construction of a Nuclear Power Station in India. A supplementary agreement dated June 20, 1988 was entered into between the Republic of India and the Russian Federation. It was agreed that the Russian Federation would assist India in....
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....al- Agreement and not in isolation, that consolidating reading would bring out the true character of the transaction, that Article 11 of the Intergovernmental agreement read with the supplementary agreement indicated that ASE was to provide necessary assistance to the assessee for setting up a Nuclear Power Station in India, that the provision of section 44BBB has to be applied in respect of the first contract i. e. Offshore Service Contract (OSC) dated 17-12-2001, that the role of ASE was not restricted to mainly supplying documents, designs and drawings. It was in fact to be actively involved in the process of setting up of Nuclear Power Station in India, that said fact was evident from the subsequent contract of 23. 08, that ASE was requ....
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....erpart and had taken a holistic view. Both the organizations are governed by the Inter governmental Agreement. ASE had not only provided necessary assistance to the assessee for setting up a Nuclear Power Station but was actively involved in the process of setting up of Nuclear Power Station. It had submitted DPR to the Government of India. In short, ASE was providing end to end service i. e. providing designs, drawings, documentation, deputing personnel for purpose of carrying on the construction. Considering the above facts, we are of the opinion that the order of the FAA does not suffer from any legal infirmity. Therefore, confirming his order we decide the effective ground of appeal against the AO. ITA/733-35 & 931/Mum/2011: 5. In....
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....easoning given by his predecessors, that the AO had rightly held that the provisions of section 44BBB were not applicable in the case under consideration. 6. Before us, the DR supported the order of the FAA and as stated no one appeared on behalf of the assessee. We have perused the material. We find that the FAA had reversed the decision of his predecessors, that he had held that principles of res judicata were not applicable to the Income tax proceedings, that the facts and circumstances were identical to the facts of earlier orders passed by his predecessors, as mentioned at paragraph 4 of our order. As there were no new facts on record, he should not have taken a contrary view. We are of the opinion that where a fundamental aspect co....
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.... unless there are valid and good reasons for deviating and not accepting earlier decision. " Hon'ble Gauhati High Court in the case of Dhansiram Agarwalla(217 ITR 4)has laid the following principle with regard to consistency of approach in judicial matters: "The totality of the circumstances and their combined effect are to be taken into consideration while deciding the question as to whether or not a particular fact is proved. Neither the principle of res judicata nor the rule of estoppel is applicable to the assessment proceedings, yet the rule of consistency does apply to such proceedings. " We would like to discuss the matter Neo Poly Pack (P. )Ltd. (245 ITR 492)of the Hon'ble Delhi High Court. Facts of the case are that ....