2016 (4) TMI 1403

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....5-4-2016<br>ITA NO.474/2015 & ITA NO.475/2015 - -<br>Income Tax<br>HON'BLE MR. JUSTICE JAYANT PATEL AND HON'BLE MRS.JUSTICE B.V. NAGARATHNA APPELLANT (BY MISS.TANMAYEE RAJKUMAR FOR SRI. T. SURYANARAYANA, ADVOCATES) &nbsp; RESPONDENTS (BY SRI.DILIP FOR SRI. K.V. ARAVIND, ADVOCATES) &nbsp; JUDGMENT JAYANT PATEL J., The appellant-assessee has preferred the present appeals by raising the followi....

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....i) of the Income-tax Act, 1961, and under Article 12 of the applicable DTAA, thereby giving rise to an income chargeable to tax in India?" 3. We have heard Ms. Tanmayee Rajkumar, for Mr. T. Suryanarayana, learned Counsel appearing for the appellant and Mr. Dilip, for Mr. K.V. Aravind, learned Counsel for the respondents. 4. Learned Counsel for the appellant fairly concedes that the questions whi....