2020 (1) TMI 1554

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....kkar a/w. Ms. Jasmine Amalsadvala i/b. 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 ....

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....08/2013 (supra) continues to hold the field inasmuch 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 App....

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....erned with Article 9(1) of the Indo-UK DTAA. In the present case, Article 8 of Indo-German 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 th....