2013 (7) TMI 578

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..... lick, Chetan Joshi, Manoj Tiwari, K.K. Tiwari and Rishabh Maheshwari. JUDGMENT:- PER : Barin Ghosh Considering the sufficiency of the reasons for delay in preferring these appeals, we allow the applications for condonation of delay in preferring these appeals, and thereby, condone the delay. 2. Respondents/writ petitioners are assessees to income-tax. Their assessments were closed. They were p .....

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..... ed by non-resident assessees for providing, amongst others, services or facilities. Therefore, by adding the proviso with effect from 1st April, 2011, a clear cut distinction has been made between those non-resident assessees, who are engaged in the business of providing, amongst others, services or facilities in connection with prospecting for, or extraction or production of, mineral oils and oth .....

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