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2016 (9) TMI 345 - AUTHORITY FOR ADVANCE RULINGS NEW DELHI

2016 (9) TMI 345 - AUTHORITY FOR ADVANCE RULINGS NEW DELHI - TMI - Tax liability - Agreement for Avoidance of Double Taxation between India and Korea - Held that:- The answer to question No. 1 is in the affirmative and it is held that it is not taxable. Identical question is disposed of by this Authority in its judgment of in the case of same assessee. [2011 (7) TMI 98 - AUTHORITY FOR ADVANCE RULINGS] - A.A.R. No 1279-1283 & 1320-1323/2012 - Dated:- 9-5-2016 - Mr V.S. Sirpurkar, Mr. A.K. Tewary .....

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The Department also agrees to this fact that the same question has been disposed of by this Authority in AAR No. 858-861 of dated 26th July, 2011. The present applications are identical with the earlier applications. We would, therefore, choose to take the same view in these applications also. It is an admitted position that the ruling of this Authority was confirmed by the Hon ble Delhi High Court in its order of dated12.01.2016 read with 12188 of 2015. 2. The Department does not dispute this .....

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