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2014 (5) TMI 858 - HC - Income TaxExistence of Association of Person – AAR decided that petitioner herein and CINDA constituted an AOP and applicant can be said to have a business connection in India for the purpose of application of section 9(1) of the Act - As the applicant is excluded from the relief under section 90(2) of the Act, the fiscal jurisdiction to tax the offshore supplies would be governed under the Act - Held that:- Following Linde AG, Linde Engineering Division And Another Versus Deputy Director of Income Tax [2014 (4) TMI 975 - DELHI HIGH COURT ] the AOP is one in which two or more persons join together for a common purpose or common action and there is a joint management or joint action by the two or more persons - In order to treat persons as an association, it is necessary that the members must have a common intention and must act jointly for fulfilling the object of their joint enterprise. The matter was not examined in the light by the Authority for Advance Rulings, it would be appropriate that the matter with regard to the question of AOP is remitted to the Authority to return a finding based upon the above legal principles - matter remanded back – Decided in favour of Assessee.
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