ELKEM TECHNOLOGY Vs. DEPUTY COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS Appeal is directed against the Order of the learned Income Tax Appellate Tribunal, Hyderabad, Bench `A' dated 12.05.2000 in I.T.A.No.669/Hyd/1995.

(2.) THE facts leading to the filing of this appeal be noted briefly as under :

(3.) SECTION 9 of the Act deals with the income deemed to accrue or arise in India. That SECTION among other things provides :