2006 (7) TMI 124

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..... ., Dubai with Taj TV Ltd., Mauritius - Even if the name of the Mauritius company is permitted to be substituted in the application, the said company's tax liability cannot be determined as in the agreement the name of the Dubai company is entered. For these reasons, we dismiss the application filed u/r 20 of the Rules by the applicant.
Hon'ble Mr. Justice Syed Shah Mohammed Quadri (Chairman), M .....

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..... the provisions of the Income tax Act1, 1961? • Whether resort can be taken to the Double Taxation Avoidance Agreement between India and UAE for determining taxability of the said payment? If so, what is the article applicable for determining taxability of the said payment? • Whether tax is required to be deducted at source before making the said payment? 2. During the course of hearing of the .....

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..... TV LTD is a company resident in Mauritius as from 12 July 2002 for income tax purposes under the Income Tax Act. This fifth day of August, two thousand and two. Sd/- M. MOSAFEER Commissioner of Income Tax " On these facts the petitioner seeks amendment of the application by substituting Taj Television Ltd. Dubai with Taj TV Ltd, Mauritius, 3. Mr. S.K. Ray, the learned counsel for the applica .....

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..... - is only a branch of Taj TV Ltd. Mauritius and therefore, it would make no difference. 4. Having heard the learned counsels at the length, we are of view that the petition under Rule 20 of the Rules is misconceived. Rule 20 of the Rules read as follows:- Rule 20 - Amendment of the Record If at any stage of the proceedings before the Authority it appears that there is any factual or material e .....

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..... The description given in the agreement, in respect of which advance ruling is sought in the application and other papers filed along with the application, the name of the Dubai Company appears. Even if the name of Mauritius Company is permitted to be substituted in the application, the said company's tax liability cannot be determined as in the agreement the name of Dubai Company is entered. For t .....

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