2004 (3) TMI 61

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....sp; Mr. Sunil Gupta, Addl. DIT, (International Taxation) ,Mumbai  Present for the Applicant  Mr. Vijay Dhingra , C.A.  RULING (By Mr. Justice Syed Shah Mohammed Quadri) - This is an application under section 245Q(1) of the Income-tax Act, 1961 (for short "the Act"). The applicant, Mr. Erwin Bocksteigel, a German national, is an employee of Dyckerhoff & Widman AG, a co....