2012 (11) TMI 1228

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....Sr. Advocate with Sameer Chitnis i/by Crawford Bayley & Co. ORDER Three questions of law are raised by the revenue read thus : 1) Whether on the facts and in the circumstances of the case, the ITAT was justified in holding that no income accrued to the assessee in India in respect of supply of equipment without appreciating that there existed a business connection of the assessee in....

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....tion is concerned, Counsel for the parties state that the said question stands answered against the revenue by the decision of this Court in the case of Director of Income Tax (International Taxation) v. M/s. Xelo Pty Limited in Tax Appeal No.825 of 2010 decided on 15/11/2011. In this view of the matter, the first question cannot be entertained. 3) As regards question second and third are conce....