DIRECTOR OF INCOME TAX Vs. VENKATESH KARRIER LTD

JUDGEMENT

(1.) As a common question is involved in all these appeals, they are heard together and are disposed of by this common order. These appeals under s. 260A of the IT Act, 1961 (the Act, for short hereafter) are at the instance of the Revenue and are directed against orders passed by the Tribunal, Rajkot Bench, Rajkot in ITA No. 626/Rjt/2010 and analogous appeals for different assessment years by which the Tribunal dismissed the appeals preferred by the Revenue against the order of the CIT(A).

(2.) The only question that falls for determination in all these appeals is whether the Tribunal committed substantial error of law in holding that the assessee was not liable to tax in India as per Art. 8 of the Double Taxation Avoidance Agreement (for short, DTAA hereafter) between India and UAE and accordingly was justified in deleting the tax levied by the AO.

(3.) Tax Appeal No. 172 of 2011 is taken up as the lead matter for the purpose of discussion of facts, which are almost common in all these appeals except change of assessment years, amount involved, name of vessel, name of master and owner of the vessel etc.