9911796707
TMI Blog2019 (2) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... riting said letter on 25th May, 2009 - Held that:- Tribunal being plausible on the facts of the case, we also note that the assessee has already offered the entire income to tax in the Assessment Year 2010-11. The Revenue's attempt at taxing such income in respect of individual year has failed on several occasions since the reopening of assessment was not permitted. We wonder whether in such ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. This appeal is filed by the Revenue to challenge the judgment of the Income Tax Appellate Tribunal ( the Tribunal for short) raising following questions of law for our consideration : (i) Whether on the facts and in the circumstances of the case and in law, the Tribunal was right in deleting the addition made by the Assessing Officer on account of Container Detention Charges (CDC) pertai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viding such services in India to such foreign base company, receives commission. The dispute between the assessee and the Revenue revolves around the Container Detention Charges ( CDC for short). The assessee under peculiar circumstances of the case, though received certain amounts for and on behalf of principal, did not offered to tax immediately on the ground that there was delay in holding suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Assessment Year 2010-11. The Revenue's attempt at taxing such income in respect of individual year has failed on several occasions since the reopening of assessment was not permitted. We wonder whether in such circumstances, it is even be prudent for the Revenue to pursue this line. Additionally, we record the statement of the Counsel for the assessee that in order to protect the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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