2007 (2) TMI 191

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..... ber 6, 2006 passed by the Income-tax Appellate Tribunal, Delhi Bench "A" in I. T. A. No. 2967 (Del)/99 relevant for the assessment year 1996-97 and in I. T. A. No. 1240(Del)/2000 for the assessment year 1997-98. The only question that has arisen in this appeal is whether the assessee maintained an office in India for his business purposes. This is essentially a question of fact and the Tribunal .....

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..... apable conclusion that an office was being maintained in India by the assessee. The assessee used to travel outside India quite frequently and after each journey he would come back to India. Taking all these facts into consideration, the Tribunal has noted that the assessee was maintaining an office in India. ince no substantial question of law arises, the appeal is dismissed. - - TaxTMI - .....

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