9911796707
TMI Blog2020 (1) TMI 1554X X X X Extracts X X X X X X X X Extracts X X X X ..... RT] - this Court was concerned with Article 9(1) of the Indo-UK DTAA. In the present case, Article 8 of Indo-German DTAA which is similar to Article 9(1) of the Indo-UK DTAA, arises for consideration. Therefore, the impugned order allowed the Respondent-Assessee's appeal before it by following the decision of this Court in Balaji Shipping UK Ltd. [ 2012 (8) TMI 681 - BOMBAY HIGH COURT] Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue in respect of the Respondent Assessee Assessment Year 2007-08. The observations are reproduced as under :- 4. Ostensibly, the direction of the DRP, which has been sought to be challenged by the Revenue before us, are based on the order of the Tribunal dated 14/8/2013 (supra) in the assessee s own case for assessment year 2007-08, which continues to subsist. As a consequence, we find no rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1961(the Act), challenges the order dated 14th August, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal) for the Assessment Year 2007-08. 2 The Revenue has urges only the following question of law for our consideration: Whether on the facts and in the circumstance of the case and in law, the income of the assessee by way of slot chartering would from a part of income fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of the Respondent-Assessee by the decision of this Court in Balaji Shipping UK (supra). 5 In view of the above, the question as framed does not give rise to any substantial question of law. Thus, not entertained. 6 Accordingly, Appeal dismissed. No order as to costs. 6. In view of the submission made by the learned counsel for the Respondent that the issue stands covered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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