2020 (1) TMI 1554

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... PDS Legal ORDER P.C.:- Heard learned counsel for the Appellant. 2. The present Appeal relates to Assessment Year 2009-10. 3. Learned counsel for the Appellant has drawn our attention to the order passed by this Court in the Appeal in the case of Respondent - Assessee for the earlier Assessment Year. 4. The Tribunal in the impugned order has referred to the Appeal filed by the Revenue in re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uch as the same has not been altered by any higher authority. As a consequence, we find no merit in the appeal of the Revenue which is hereby dismissed." 5. The Division Bench of this Court while considering the Appeal for the Assessment Year 2007-08 in Income Tax Appeal No. 602 of 2014 has observed as under :- " P.C :- This Appeal under Section 260-A of the Income Tax Act, 1961(the Act), cha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rman DTAA which is similar to Article 9(1) of the Indo-UK DTAA, arises for consideration. Therefore, the impugned order allowed the Respondent-Assessee's appeal before it by following the decision of this Court in Balaji Shipping UK Ltd., (supra). 4 Mr. Tejveer Singh, learned Counsel appearing for the Revenue very fairly states that the issue stands concluded in favour of the Respondent-Asse....