2004 (11) TMI 30

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....appeal arises out of the order made by the Income-tax Appellate Tribunal in I.T.A. No. 3905/Delhi of 1999 for the assessment year 1996-97 decided on June 5, 2002, relying on the decision of the Tribunal in the case of Deputy CIT v. Mittal Corporation [2001] 77 LTD 270 (Delhi). Against the said decision dated June 5, 2002, the Revenue preferred appeal under section 260A of the Income-tax Act, 19....

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.... decided on different aspect and, therefore, it cannot be associated or clubbed with the aforesaid case. Suffice it to say that in the instant case the assessee was providing two types of services, namely, through its dyeing division and testing division. In para. 15, the Tribunal after considering the facts has pointed out that the assessee through both these divisions was carrying on the activit....

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....in view of the decision reported in Searle (India) Ltd. v. CBDT [1984] 145 ITR 673 (Bom), the assessee is not entitled to get the benefit. In that case there was an agreement for providing technical services. However, it is required to be noted that learned counsel for the Revenue admitted that this decision is rendered much before the insertion of Explanation (iii) to section 80-O of the Act, whi....