2011 (7) TMI 957

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..... FOR ADVANCE RULINGS, D and B Europe Authority for Advance Rulings No. 657 of 2005, dated October 27, 2005, and D and B UK Authority for Advance Rulings No. 656 of 2005, dated October 27, 2005. In all these cases the Authority for Advance Rulings held that the sale of very same business information reports by the subsidiaries of Dun and Bradstreet US in Spain, Europe and U. K. to the assessee did .....

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..... . The appeal filed by the assessee was dismissed by the Commissioner of Income-tax (Appeals). On further appeal, the Income-tax Appellate Tribunal set aside the order passed under section 195 read with section 201 of the Act by following its decision in the asses-see's own case for the assessment year 2002-03 in I. T. A. No. 1773/Mum/2006 and the decision of the Authority for Advance Rulings on id .....

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