2012 (5) TMI 680

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....hri Mahesh Kumar. ORDER PER BENCH : This appeal by the assessee is directed against the order of CIT(A)- XXXIII, Mumbai, dated 19-09-2008 in relation to assessment year 2005-06. 2. Ground nos.1 & 2 are on the issue as to whether the assessee has a permanent establishment in India. Consistent with the view taken for the assessment year 2001-02 in I.T.A. No.880/Mum/2005, we adjudicate th....

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....llowed. 5. Ground no. 3(c) is on the disallowance u/s. 40(a)(i) made to LMB Holdings (Mauritius) Ltd. for purchase of programmes. Consistent with the view taken by us while disposing of ground no. 5 for the assessment year 2002- 03, we allow this ground of appeal. 6. Ground no. 3(d) is on the disallowance of payment made to LMB Holdings Ltd. (Isle of Man) for purchase of films. Consistent wi....