9911796707
TMI Blog2013 (11) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... m.) of 2010 - - - Dated:- 28-3-2013 - B.R. Mittal And Rajendra, JJ. For the Appellant : Firoze B. Andhyarujina Satish Kanodia. For the Respondent : Girija Dayal. ORDER:- PER : Rajendra Following Grounds of Appeal have been filed by the assessee-company against the order of the Assessing Officer (AO) dt. 06-10-2010: "On the facts and in the circumstances of the case, the Learned Deputy Director of Income Tax (Intl. Taxation)-2(1), Mumbai [DDIT]" 1. erred in not following the decision of the Hon'ble ITAT for "NO BUSINESS CONNECTION EXIST IN INDIA" in Appellant Company, Star Cruise Management Limited (hereinafter called SCML)'s own case in ITA No 4973/Mum12005 6497/Mum/ 2006 (Asst Year 2001-02 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Travel Services Pvt. Ltd., (SCITSPL) for canvassing the cruise in India for an agreed remuneration. Assessee claimed that sale proceeds of the cruise tickets being remitted to it by Indian agent was not liable to tax in India. During the assessment proceedings, AO treated the Indian company as the agent of the foreign entity and estimated the income accruing towards the operations carried out in India @ 5% of cruise collection remitted from India. 2.1 Assessee had filed its return of income on 18-10-2007 declaring total income at Rs. NIL. Initially the return was processed u/s. 143(1) of the Income Tax Act, 1961 (Act). Later on the case was selected for scrutiny and assessment was finalised on 06-10-2010 by the AO u/s. 144C(1) r.w.s. 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur of the assessee. He further submitted that the same issue has arisen in the case of the assessee from AYs. 2001-02 to 2006-07 also and all the appeals were decided in its favour. We find that we have passed the order in case of the assessee for AY. 2008-09 on 16-10-2012. In our order dt. 16-10-2012, we have held as under: "8. We agree with ld AR. that similar issue has been considered by the Tribunal in assessee's own case for assessment year 2005-06, copy placed at pages 4 to 7 of PB and the Tribunal vide order dated 23.12.2010 dismissed the revenue's appeal. We observe that the Tribunal again followed the said order in the appeal filed by department for assessment year 2006-07 and vide its order dated 5.8.2011 dismissed the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
