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2007 (10) TMI 415 - AT - Income TaxNon-Resident company - notice that out of the sum 3,30,000 DM (60 per cent of 5,21,000 DM) attributed to as income of the branch office, the assessee has already offered 1,30,000 DM in assessment year 1999-2000, 65,000 DM in assessment year 2000-2001 to tax. The assessee in the present assessment year has offered DM 1,35,000 received in the P.Y. to tax. It is only this income that should be brought to tax in this assessment year. The other income received and offered to tax in the earlier A.Ys cannot be brought to tax in this A.Ys
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