COMMISSIONER OF INCOME TAX Vs. COASTAL POWER CO.

JUDGEMENT

(1.) 1918/Del/2001 relevant for the financial years 1994 -95 to 1998 -99. which it had no presence in India.

(2.)

(3.) THE assessee entered into agreements captioned as "Consulting agreement" with several individuals. These agreements were entered into in the USA and one sample agreement is with Anil Kumar Bhatnagar, with which we propose to deal.