2011 (8) TMI 1203

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..... e arises out of the order passed by the Commissioner of Income-tax (Appeals) on 24th February, 2010 in relation to the assessment year 2006-2007. 2. The only ground raised in this appeal is against the order of the CIT(A) directing that no income accrued or arose to the assessee in India on account of cruise tickets booked by its Indian agent. Briefly stated the facts of the case are that the a .....

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..... 07 to 2010-2011 in the case of Star Cruise (India) Travel Services Private Limited. Following the same, he accepted the assessee s contention. 3. We have heard the rival submissions and perused the relevant material on record. The Tribunal in the case of Star Cruise (India) Travel Services Private Limited heard the departmental appeal in ITA No.3941/Mum/2010. Vide order dated 22.07.2011 the app .....

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