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TMI Blog2012 (12) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... n favor of assessee - I.T.A. No.2521/Mum/2008 - - - Dated:- 20-3-2012 - SHRI R.S. SYAL SHRI N.V. VASUDEVAN JJ. Appellant by S h ri Narender Kumar. Respondent by Shri K. Shivaram. O R D E R PER N.V. VASUDEVAN, JM: This appeal preferred by the Revenue is directed against the order dated 07-01-2008 passed by the ld. CIT(A)XXXI, Mumbai, for the assessment year 2004-05. 3. Briefly stated facts of the case are that M/s. Star Cruises (India) Travel Services Pvt. Ltd. ( SCTS ), is an Indian company engaged in the business of providing travel and tour related services. It had entered into a General Sales Marketing Service Agreement with the Assessee viz. Star Cruises Management Ltd. Isle of Man ( SCML ), a Non-resident ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come @ 7.5% u/s.44B (7.50% of Rs.29,20,13,308) Rs. 2,19,00,996 Assessed Tax @ 40% of 2,19,00,998) Rs. 87,60,399 Surcharge @ 5% 87,60,399) Rs. 2,19,001 4. On appeal, the ld. CIT(A), while relying on the appellate order for the assessment years 2001- 02 and 2002-03, held that no income accrues or arises to the appellant in India regarding the business of sale of tickets through the sole selling agent and accordingly deleted the addition made by the AO. 5. Being aggrieved by the order of the ld. CIT(A), the Revenue is in appeal before us taking the following ground of appeal : 1. On the facts and in the circumstances of the case and in law, the ld. CIT(A) erred in holding that no in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the assessee in India regarding the business of sale of tickets through the sole selling agent. 8. In DDIT-2(1), Mumbai, vs. Star Cruise Management Ltd. and vice versa in ITA Nos.4973/M/2005 6497/M/06 and C.O.Nos.71/M/2006 and 75/M/2007 for the assessment years 2001-02 and 2002-03 dated 21-12-2009, the Tribunal, after following the earlier order of the Tribunal in assessee s own case in ITA Nos.3818 to 3823/Mum/2004 and ITA No.6499/Mum/2006 dated 30- 11-2009, held vide para-5 of its order as under: 5. In the present appeals the identical question is posed before us, which was for our consideration in the different way in the case of M/s. Star Cruises (India) Services Pvt. Ltd. (supra). The Tribunal has already held that the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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