2012 (5) TMI 680

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....R 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 the issue in favour of the assessee a....

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....isallowance 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 with the view taken by us while disposing of ....