2023 (3) TMI 363

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....rders, both dated 30.01.2012, passed by the CIT(A), Gandhinagar for the Assessment Years 2009-10 for both the appeals. 2. The grounds of appeals are as under: :- ITA No.123/RJT/2012 - A.Y. 2009-10 "1. The order passed by the Learned CIT(A) is erroneous and contrary to the provisions of law & facts of the case and therefore needs to be suitably modified. 2. The Learned CIT(A) erred in confirming the decision of the AO of not granting the benefit as per DTAA between India & UAE as claimed by the appellant in return of income filed u/s.172(3) and also confirmed the demand of Rs.8,39,267/- arising therefrom. 3. The Learned CIT(A) erred in holding that Qawareb Ship Management LLC - Dubai was not wholly managed & ....

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.... India and U.A.E. The Assessing Officer observed that local Agent has not submitted certain documents in respect of company which is incorporated in the UAE and which is managed and controlled only in UAE. The local agent produced certain documents and after taking cognisance of the said documents, the Assessing Officer observed that the said companies not residents of UAE as per Article 4 of DTAA agreement executed with Government of India and UAE and its place of effective control and management which is situated out of UAE. Thus, the Assessing Officer made addition of Rs.4,88,471/- and passed Assessment Order under Section 172(4) of the Act. Thus, the assessment order dated 21.12.2009, the Assessing Officer denied the exemption claimed b....

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.... the assessee at any point of time. The plea of the Ld. AR that Section 144C of the Act is related to overriding effect to any other Act/provisions related to Income Tax Act, but Section 144C of the Act is related to reference to Dispute Resolution Panel and for this particular case there was no reference to Dispute Resolution Panel. When there is specific Statute/Section given under any Act for a particular classified category then that Section will be applicable to that particular category only. The Ld. AR never contended that the assessee does not fall in that category of shipping business of non- resident. Thus, the additional ground taken by the assessee is dismissed. 8. On merit, the Ld. AR submitted that the assessee has filed add....

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....uted fact that the assessee is a limited liability company which is non-resident. As relates to commercial licence of the company, the same is issued by Dubai Maritime City which is UAE country. Besides this, the assessee has also submitted the Bank details of Standard Chartered Bank related to outward payment customer advise that of UAE only. Though the partners/Directors are Yemenis national except one of the partner, the address of that partner/director of the resident is Dubai, United Arab Emirates (UAE) only. The UAE court (Ministry of Finance) has issued Tax Residency Certificate to the assessee company on 19.06.2008 which set out that licence No.234584 has been given to the assessee company which is domiciled in UAE. From the perusal....