TMI Blog2016 (12) TMI 1802X X X X Extracts X X X X X X X X Extracts X X X X ..... arned by the Appellant from its Oman branch are required to be included in the total income of the Appellant in India? (ii) Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in holding that the capital gains arising to the Appellant from the sale of its Oman and Qatar branches are required to be included in the total income of the Appellant in India? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and some decisions in the field. - INCOME TAX APPEAL NO. 227 OF 2014 - - - Dated:- 20-12-2016 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. Mr. S.E. Dastur, Senior Advocate a/w Mr. Niraj Sheth and Mr. P.C. Tripathi i/b. Mr. Atul K. Jasani for the Appellant. Mrs. Shehnaz V. Bharucha for the Respondent P.C. : 1. Having heard both sides and perus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y application for the assessment year 2004 05? (iv) Whether, on the facts and in the circumstances of the case and in law, Notification No.91 dated 28th August 2008 was beyond the scope of section 90(3)? (v) Whether, on the facts and in the circumstances of the case and in law, the Notification issued under the erstwhile section 90(3) can still be regarded as operative? ..... X X X X Extracts X X X X X X X X Extracts X X X X
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