2003 (10) TMI 5 - SC - Income Tax

HC by its judgment impugned in these appeals quashed and set aside Circular No. 789 dated April 13, 2000, issued by the CBDT by which certain instructions were given to the Chief Commissioners/Directors General of Income-tax with regard to the assessment of cases in which the Indo-Mauritious Double Taxation Avoidance Convention, 1983 (DTAC), applied - held that HC erred on all counts in quashing the impugned circular by holding that it as ultra vires to s. 90 and s. 119