TMI Blog2016 (5) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... it was supposed to undertake pursuant to the impugned notices issued to the Petitioner. The counter affidavit was filed way back on 17th February 1999 at a stage when the investigation was still incomplete. Nothing has been placed on record in these seventeen years by the ITD to inform the Court of the consequent result of said investigation. In the circumstances, the Court is constrained to conclude that the case of the Petitioner as has been made out in the petition remains un-rebutted by the ITD. In particular the case of the Petitioner that it has no contract as such with Ricky Martin as it was not the organiser of his concert held on 6th December 1998 and therefore no part of the proceeds of the said concert came to the share of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeing inter alia to meeting any tax demand that may become payable as a result of the performance of Mr. Ricky Martin. The guarantee further stated that the Petitioner had no objection to being appointed as an agent of Mr. Ricky Martin under Section 163(1) of the Income Tax Act, 1961 ( Act ) in connection with income deemed to accrue or arising to him if any, from manufacturing and sale of audio cassettes in India by Sony Music Entertainment India Pvt. Ltd. under the matrix agreement with Sony Corporation USA. 4. On 11th February 1999, a notice was issued in the present writ petition. On 4th May 1999 while admitting the writ petition it was recorded that the Respondent would not insist on the personal presence of the representatives of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as overwhelmed by the duress exercised by you on me. This statement under oath was extracted by you from me under threats from you that I would not be allowed to leave India until I signed this statement under oath. After returning to my home country, I have examined my records and I am now in a position to confirm that I do not have any contract with Sony Music Entertainment (India) Pvt. Ltd. India for my live performance in New Delhi on December 6, 1998 or for any sale of CD s or cassettes in India or for any other matter. I also wish to clarify that there is no direct artist recording agreement between myself, in my individual capacity, and Sony Music USA or its associated companies. I hope that this letter will clarify ..... X X X X Extracts X X X X X X X X Extracts X X X X
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