New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (12) TMI 904 - ITAT DELHI

2015 (12) TMI 904 - ITAT DELHI - TMI - Income earned from customers outside India - whether is liable to tax in India under DTAA with USA? - assessee’s claim that the software provided to the representatives did not constitute PE - Held that:- There is no agency PE of the assessee in India. As in the absence of any PE in India the profits if any attributable to the Indian operations cannot be assessed as business profits under Article 7 of the Treaty. - Decided in favour of assessee. - I.T.A .No .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. CIT DR sought time. The Ld. AR had objected to the departmental petition seeking time on the ground that the issue is fully covered in favour of the assessee by virtue of the consistent orders of the ITAT on identical facts and law decided and concluded in 2001-02; 2002-03; 2003-04 & 2005-06 assessment years. Paper Book running into 57 pages already on record was relied upon stating that it included copies of the said decisions. Referring to the same the ld.AR made a brief argument to show .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r would address the grounds raised in 2009-10 assessment year also. The only difference in 2004-05 assessment year it has been stated is that in the said year, the Revenue has also challenged the re-opening of the assessment quashed by the CIT(A) which issue is not under challenge in 2009-10 assessment year. In the above-stated position the appeals were heard. 3. Considering the arguments advanced on behalf of the assessee, the Ld. CIT DR placed reliance upon the assessment orders. Addressing th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ion the Ld.AR invited attention to the grounds raised by the Revenue in ITA No.-5551/Del/2012 which read as under:- 1. Whether on facts circumstances of the case, income earned from customers outside India is liable to tax in India under DTAA with USA. 2. Whether on the facts and circumstances of the case the CIT(A) has erred in quashing the case ignoring the fact that satisfaction for reassessment proceedings by AO was based on material gathered during assessment proceeding which lead to strong .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d arguments of the AO inferring that the standalone machines where software applications of the assessee are installed, which are dedicated to business of money transfer and holding that these cannot be treated as fixed place PE of the assessee without examining that these have in-built dial-up modems controlled by user IDs and passwords that connect to International host servers of assessee through proprietary Voyager software and that these constitute a clearly defined space and equipment plac .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

der Article 5(4)/5(5) of the Indo-US treaty. 7. Whether on the facts and circumstances of the case the ITAT has erred in inferring that the representatives of the assessee in India do not constitute its Dependant Agent PE under Article 5(4)/5(5) of the Indo-US treaty ignoring the facts marshaled by the AO to show that the agents are not acting in the ordinary course of their business or independent both legally and economically when working for the assessee and, cannot handle the work of cross-b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ary Ground No.9 it was submitted that these grounds would not require any adjudication. 4.2. Ground No.2, it was submitted assails the re-opening quashed by the CIT(A) which is questioned by the Revenue. Referring to the said ground it was submitted that in all fairness, it cannot be argued that this issue is covered by the orders of the Tribunal and thus for the time being he would only rely upon the judgement of the P&H High Court in the case of Smt. Anchi Devi vs CIT [2008] 218 CTR 11 (P& .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

been decided in favour of the assessee by the CIT(A). 4.3. Addressing the remaining grounds it was submitted that it has been agitated by the Revenue that the assessee had a PE in India; for which purpose the points for consideration also are whether the Voyager Software application can be treated as a PE in India. Referring to the Grounds it was submitted that the stand of the Revenue is that there was a Liaison office of the assessee in India; that there was a Dependent Agent PE under Article .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ubmitted cannot be stated to be a covered issue as the issue of attribution of profits never arose as the issues were consistently decided in assessee s favour. 5. In the light of these submissions, attention was invited to the fact that in 2004-05 assessment year the original return filed by the assessee assessed u/s 143(3) was re-opened by issuance of notice u/s 148. Inviting attention to page 6 & 7 of the assessment order, it was submitted that the AO rejected the assessee s claim that Li .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e Tribunal which had been followed by the CIT(A) in 2002-03; 2003-04 and 2005-06 assessment years. 5.2. Referring to pages 10-12 of the assessment order, it was submitted that the assessee s claim that the software provided to the representatives did not constitute PE was also supported by the finding in the aforesaid orders of the ITAT and the CIT(A). Despite the precedents available it was submitted that the claim was rejected by the AO. 5.3. Inviting attention to page 20-21 of the assessment .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ers of the ITAT and the CIT(A) in 2001-02; 2002-03; 2003-04 and 2005-06 assessment years, the AO on similar sets of facts and circumstances concluded in the re-assessment proceedings that income has escaped assessment and examining the very same Agreements and manner of running business came to the identical conclusion as was drawn by the AO in 2001-02 and other years which issue stood settled by the orders of the ITAT and the CIT(A) at that point of time. 5.6. Referring to the impugned order it .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ot been upset by any higher forum. 5.7. Inviting attention to the decision of the ITAT in 2001-02 assessment year which is reported in the case of Western Union Financial Service Inc. vs ADIT reported in 104 ITD 34 (Del) it was submitted that the ITAT has dwell on each of these points wherein the issue has been considered at length by a detailed order. 5.8. It was submitted that the finding of the CIT(A) in assessee s favour was also challenged by the Revenue before the ITAT in 2002-03; 2003-04 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ing the entire issue afresh held that the order in the case of Amadeus Global Travel Distribution SA was distinguishable on facts and the view taken in assessee s own case was followed. 5.9. In these afore-mentioned facts and circumstances, it was submitted that the issue has been considered and discussed thread bare and it is fully covered in assessee s favour. 6. Considering the submissions the Ld. CIT DR relied upon the assessment order re-iterating his earlier position that the department is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

CIT(A) under challenge cannot be faulted with. In the absence of any contrary fact or position of law, we uphold the following finding thereby dismissing Ground No.2 of the Revenue. The relevant finding upheld by us is extracted hereunder from the impugned order:- 4.2 Finding: 4.2.1. I have carefully gone through submissions of the appellant and other material on record. I have gone through various case laws relied upon by the appellant. The undisputed facts are that the appellant had filed its .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd accordingly, the assessment proceedings for AY 2004-05, were void and time barred and were consequently quashed. Further, the Id. CIT(A), even on merits, held that the Appellant does not have a PE in India and hence, the income of the Appellant is not taxable in India. This order was accepted and not challenged by the department before ITAT. Subsequently, AO issued notice u/s 148 dated 01-11-2010. In "reasons to believe" recorded by the AO, he has accepted that order of Id. CIT(A) q .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

43(3), which has been quashed by the Id. CIT(A). Thus, by re-opening proceedings, the AO has attempted to infuse life into an assessment which has already become dead, on the basis of same material which was considered during original assessment. There is was no new material available before the AO for reopening the assessment. The ratio of decision in case of Smt. Anchi Devi vs. CIT (2008) 218 CTR 11 (P&H) is squarely applicable to facts of the present case wherein it has been held that: &q .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

re initiated by the AO within the prescribed period of limitation yet it is clear that the same were initiated only to circumvent the earlier order of the Tribunal vide which the assessment dt. 14th February. 2003 was held to be timebarred. Thus, the AO cannot be allowed to initiate fresh proceedings on identical facts as the first assessment proceedings had failed to result in a valid assessment due to lapse on the part of the IT authority. " 4.2.3. Further, notice u/s 148 has been issued .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ia. This view of the appellant has been upheld by CIT(A) and ITAT in preceding and succeeding AY's. So there is no failure on part of appellant to disclose fully and truly all material facts. The AO has also not pointed out in the reasons recorded as to which material facts have not been fully and truly disclosed by the appellant. Further, CIT(A) has also decided on merits that there exist no PE in India and hence no income is taxable in India. In coming to this conclusion, CIT(A) has follow .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

001-02 assessment year which has captured the material facts and the assessee s functioning. Thus, keeping in mind the stand of the parties that the material facts and circumstances are identical the relevant extract is reproduced hereunder:- Facts The assessee, a non-residential company, incorporated in USA, was engaged in the business of rendering money transfer services worldwide through an organisation under which any resident of its country, desirous of transferring monies to his relative i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, he would make the payment to the claimant after ascertaining his bona fides through documentary evidence. On completion of the transaction, the agent was to be remunerated by the assessee by way of a commission at an agreed percentage for his services. For the purpose of carrying out business in India, the assessee entered into agreements appointing four types of agents in India, the department of posts, commercial banks, nonbanking financial companies and tour operators. Generally, said appoi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

see if it was found that the appointed sub-agent was acting in a manner prejudicial to its interest. Pursuant thereto, after obtaining the RBI s requisite permission, the assessee set up its Liaison Office (LO) with its own stipulation that it would not represent any party other than the assessee. Thereafter, in accordance with the legal requirements and the arrangements with the agents, the assessee kept the RBI posted with the activities of its LO and also started remitting monies to India fol .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e Commissioner (Appeals) upheld the impugned order. 7.2. The issues relatable to Ground Nos.3 to 7 it is seen have been decided by the ld. CIT(A) relying upon the above mentioned leading order and also following the CIT(A) s consolidated order for 2002-03, 2003-04 and 2005-06 assessment year which order we also find has been upheld by the Co-ordinate bench vide its afore-said order dated 06.01.2012. A perusal of the leading order in 2001-02 assessment year shows that after considering the positi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the said issue the issues could be said to be considered. On making this enquiry and considering the facts and the relevant provisions the Coordinate Bench concluded that on facts there was a business connection within the meaning of section 9(1) of Act and to that extent the departmental view has been upheld. The following extracts of the head notes of 104 ITD 34 (Delhi) are worth reproducing hereunder at this point of time:- Wherever there is a DTAA between India and another country, then the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

a claim is made, it has to be enquired into. If the claim is found to be correct, then it has to be given effect in preference to the provisions of the Act. Thus, in the instant case, one would need to first examine whether the income-tax authorities were right in applying section 9 to hold that there was a business connection. Only if it was found that there was a business connection, one would need to examine the DTAA with USA to find out if the case could be brought under those provisions as .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ssee. The business of the assessee was to transfer monies across countries. There was, thus, a receiving aspect and a paying aspect to the transaction. They could not be segregated; to do so would be artificial. There was a seamless integration between the two. The transaction, as had been rightly noticed by the income-tax authorities, was not complete unless the monies were paid in India to the claimant. Further, the agreements with the agents were initially for a term of 5 years, renewable for .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

onclusion of the income-tax authorities to that effect was to be upheld. [Para 20] 7.3. Thereafter it is seen the Co-ordinate Bench considering the provisions of Article 5.1 and Article 5.2 of the DTAA and considering the specific facts of the assessee concluded that there was no fixed place PE of the assessee in India as is borne out from the following extract from the head note of the afore-said decision:- As regards the question as to whether there was a PE as alleged by the income-tax author .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e a business connection in India, can it not also automatically be held to have a PE in India. There is a distinction between the two. Business connection seemed to be a much wider concept than a PE. The former has not been statutorily defined whereas the latter has been defined in the DTAA where the criteria has been more specifically laid down. The Board, in its Circular No. 23, dated 23-7-1969, recognizes that the expression business connection , admits of no precise definition. [Para 21] Art .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ndia and (b) that the business of the foreign enterprise shall be carried on (wholly or partly) through the said place. The assessee, admittedly did not have an outlet of its own in India. That way, there was no fixed place of business in India. A PE should project the foreign enterprise in India. The assessee had appointed different agents in India. Those agents were the Department of Posts of the Government of India, commercial banks, non-banking financial companies and tour operators. Those a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

jecting the presence of the assessee in India. The same would be the case of commercial banks and others which had been appointed as agents. They had their own presence and business with which they were perhaps more concerned and may be surprised to find themselves characterised as projecting the assessee in Indian soil. There was no evidence to show that the assessee could, as a matter of right, enter and make use of the premises of those agents for its business. Therefore, there was no fixed p .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he supply of information, for scientific research or for other activities which have a preparatory or auxiliary character cannot be considered to be a PE. The LO had acted as communication link between the agents and the assessee s head office, had trained and installed agents after obtaining approval from the RBI, had visited the agents and offered training and refresher courses in connection with the operations of the assessee, about the standards of service and security, accounting procedures .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

usage and versatility thereof. Those activities were in line with the activities mentioned in the annexure to the application to the RBI seeking permission to open the LO. The annexure also stated what activities would not be undertaken by the LO. There were no activities which the LO had undertaken, which did not conform to the list of activities given in the annexure. There was no allegation of any violation of the conditions of approval. [Para 24] On the said facts, the LO could not be consi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

LO could not be considered to be the PE of the assessee in India. [Para 25] 7.5. The Co-ordinate Bench it is further seen also considered the ramification of the facts whether the limited usage of the software Voyager permitted by the assessee to its agents would constitute a PE in India and considering the facts and the Agreements answered it on facts in favour of the assessee in the following manner:- As regards the question as to whether the software Voyager was the PE of the assessee, there .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cum-software would be the PE of the assessee in India. Under article 5.2(j ), an installation might, amount to a PE, provided it is used for the exploration of natural resources. Therefore, even if the software was to be considered as an installation, since it was not used for exploration or exploitation of natural resources, it could not per se be treated as a PE. [Para 26] 7.6. The arguments of the Revenue that the assessee permitted withdrawal of money from its outlets by using credit cards o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

dence and the Commissioner (Appeals) not having specifically approved them, there could be no PE on account of the use of the credit cards. [Para 27] 7.7. The Co-ordinate Bench also examined the claim of the Revenue on facts whether the agents were independent agents under Article 5.4 on the basis of the Agreements which continue to remain the same. After examining the roles, responsibilities and the terms of the Agreements, the Revenue s stand was not accepted. The relevant extract is reproduce .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s length. [Para 30] Any activity which is being systematically and continuously carried on with the object of earning profits is a business activity. That way, the activity engaged in by the agents of paying the monies to the beneficiaries or claimants in India, after satisfying themselves about their identity and after accessing the MTCN number to verify the genuineness of the claim, amounts to carrying on of the business of money transfer. The agreement of agency was initially for a period of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rvices provided by the banks these days, which cannot be ignored, all with a business motive, it seemed too technical an objection to say that the activity carried on by the assessee s agents in India was not a business activity in the ordinary course of their business. Non-banking financial companies deal with money belonging to others and the activity of paying out monies on behalf of the assessee must be viewed as part of their business activity. In the case of tour operators, acting as agent .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tract:- The income-tax authorities had not brought out any data, as they ought to have, to show that the activities undertaken by the Department of Posts on behalf of the assessee constituted such a large part of their activities that it could be said that the Department of Posts were dependent on the assessee for their revenues. The position was the same in the case of commercial banks, non-banking financial companies and tour operators appointed as the agents of the assessee. There was no evid .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

In that situation, just because they were not acting as agents for any other company carrying on money transfer business, it could not be said that their activities were wholly or almost wholly devoted to the assessee. [Para 33] The agreements filed showed that the basic compensation was 30 per cent in the case of the Department of Posts and 25 per cent in the case of others. There was no material to show that the rates of compensation were higher in other cases so as to indicate that the agents .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

were uniform throughout the world. Therefore, there was no merit in the claim that the transactions between the assessee and the agents were not under arm s length. [Para 35] The result was that (1) the agents were acting in the ordinary course of their business; (2) their activities were not devoted wholly or almost wholly to the foreign enterprise and (3) the transactions were under arm s length. Therefore, the agents were independent agents under article 5.5 of the treaty. [Para 36] 7.9. Ther .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ding that though there was a business connection consequently it was to be held that the assessee was liable to tax under section 9(1) of the Income Tax Act, 1961 but on consideration of facts it was held that since there was no PE in India under article 5 of the DTAA between India and the USA, no profits could be attributed to the Indian operations of the assessee and taxed in India. The relevant extract from the decision of the Co-ordinate Bench is also reproduced hereunder:- It is now well-se .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

foreign enterprise. [Para 38] The fact that the agents had the authority to appoint sub-agents did not mean that they had the authority to conclude contracts. The terms of appointment of sub-agents listed the duties and responsibilities of the sub-agents regarding money transfer service requirements, advertising and promotion, exclusivity, locations and hours of operations, payment for the service, delivery standards, maintenance of records, security and confidentiality, accounting, use of soft .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

gn enterprise. The fact that the agents concluded in India the commitment of the assessee made abroad could not be considered as an authority to conclude contracts. The contract was between the remitter abroad and the assessee. It was entered into outside India. The agents were not party thereto. The agents merely carried out the concluding step in the arrangement embodied in the contract. In other words, the assessee undertook, outside India to transfer the money to India. It was only the payme .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

erely to facilitate the work of the agent. That apart, what was considered to be a duty could not be considered to be an authority . By making payment to the beneficiary, the agent in India was only performing his duty under the agreement of agency, for which he was remunerated; he was not exercising any authority , certainly not an authority to conclude contracts on behalf of the assessee. The words duty and authority are incompatible with each other. The dictionary meaning of the word duty is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

lly exercise the authority to conclude the contracts on behalf of the assessee. [Para 40] Therefore, there was no agency PE of the assessee in India. In the absence of any PE in India, it followed that the profits, if any, attributable to the Indian operations could not be assessed as business profits under article 7 of the treaty. [Para 41] 7.10. The same issue it is seen has been considered by the Co-ordinate Bench in its consolidated order dated 06.01.2012 in 2002-03; 2003-04 and 2005-06 asse .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

m on examination was found to be incorrect on facts as the Revenue it was found failed to draw any parallel with the facts and circumstances of assessee s case with the facts and circumstances of Amadeus Global Travel Distribution SA (cited supra). Infact the Co-ordinate Bench found the facts of the two sets of cases were entirely distinguishable and after discussing therein the arguments in detail and considering the judicial precedent cited relying upon State of A. P. vs M. Radha Krishna Murth .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

el Distribution SA (supra). We are not inclined to accept this contention of the Id. DR. There is nothing to suggest that the facts and circumstances in the cited decision are similar to the facts and circumstances in the case before us. In the Amadeus case, the issue was as to whether Computer hardware/software provided by the assessee to travel agents in India for booking tickets constituted PE of the assessee in India. In that case, the passenger in India through the travel agent in India, wh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ooking by giving necessary commands on his computer and thereby processed information displayed on his screen. In that case, purchase order was made by the subscriber in India; booking was made in India; sale of the ticket by vendors was made in India: and subscriber made the payment in rupees to the branch office of the vendors in India. The ticket, which was the contract between the passenger and the airlines was made and delivered in India. Thus, income accrued to the assessee as soon as the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of reservation and ticketing was a part and parcel of the entire CRS and without the authority of AIPL such computers were not capable of performing the reservation and ticketing part of the CRS system. The computer so installed could not be shifted from one place to another even within the premises of the subscriber, leave apart the shifting of such computer from one person to another. On these facts, the ITAT concluded that the assessee exercised complete control over the computers installed .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ty. Besides, the ITAT found that AIPL was dependent agent of the assessee and had authority to conclude contract on behalf of the assessee and in fact, entered into contract with the travel agents in India on behalf of the assessee. Accordingly, the ITAT concluded that the assessee had a PE in India. But such are not the facts and circumstances in the instant case the assessee did not exercise any control over the computer systems which were independently owned by agents and were not provided by .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

mbodied in the contract. In other words, the assessee undertakes outside India to transfer the money to India and it is only the payment part of the undertaking that is executed by the agents in India. The contract was already concluded outside India, the ITAT concluded in the AY 2001"-02. In view of the foregoing, especially when the Revenue have not even attempted to explain as to how facts and circumstances in the decision relied upon by them are parallel to the facts and circumstances i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he judgment of this court, divorced from the context of the question under consideration and treat it to be the complete" law" declared by this court. The judgment must be read as a whole and the observations from the judgment have to be considered in the light of the questions which were before this court. A decision of this court takes its colour from the questions involved in the case in which it is rendered and, while applying the decision to a later case, the courts must carefully .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

a Krishna Murthy, [Criminal Appeal No. 386 of 2002] "6. Courts should not place reliance on decisions without discussing as to how the factual situation fits in with the fact situation of the decision on which reliance is placed. Observations of Courts are neither to be read as Euclid's theorems not as provisions of the statute arid that too taken out of their context. These observations must be read in the context in which they appear to have been stated. Judgments of courts are not to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ses by blindly placing reliance on a decision is not proper. 9. The following words of Lord Denning in the matter of applying precedents have become locus classicus: "Each case depends on its own facts and a close similarity between one case and another is not enough because even a single significant detail may alter the entire aspect, in deciding such cases, one should avoid the temptation to decide cases (as said by Cordozo) by matching the colour of one case against the colour of another .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version