2013 (5) TMI 72

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..... t of the decision of this Court in the matter of DIT (International Taxation) v. Balaji Shipping UK Ltd. [2012 (8) TMI 681 - BOMBAY HIGH COURT] - IT APPEAL NO. 1200/2012 - - - Dated:- 1-2-2013 - J.P. Devadhar AND M.S. SANKLECHA, JJ. For the Appellant Prakash Shah and Jas Sanghvi. For the Respondent Tejveer Singh. ORDER:- 1. In this appeal by the revenue for the assessment year 2 .....

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..... er 'slot arrangements' are not eligible for benefit of Article-8 ? (c) Whether the definition of the term 'operation of ships' in Section 115VB of the Act, can be relied upon for interpretation of the said term, which is not defined in DTAA ? (d) Whether on the facts and in the circumstances of the case the ITAT was justified in holding that the appellant has an agency permanent esta .....

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