2016 (12) TMI 1598

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

.....
S. Ravindra Bhat And Najmiwaziri, JJ. For the Appellant : Rahul Chaudhary, Adv. For the Respondent : Prakash Kumar, Rashmi Sinha and Mehvish Khan, Advs. ORDER CM APPL. 46316/2016 (Delay of 90 days in filing) in ITA 898/2016 CM APPL. 46317/2016 (Delay of 90 days in filing) in ITA 899/2016 CM APPL. 46319/2016 (Delay of 90 days in filing) in ITA 900/2016 For the reasons mentioned in the ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ks OY 25 Taxman.com 255 (Delhi). The later decision had an occasion to interpret the same provision in the context of the very same treaty. Since the ITAT has followed the previous binding judgments of this Court, the present appeals do not raise a substantial question of law. The Court is also satisfied that the application of law by the ITAT was sound and proper. The appeals are therefore dism .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X