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TMI Blog2013 (11) TMI 1682X X X X Extracts X X X X X X X X Extracts X X X X ..... his appeal by the Revenue is directed against the order of the Ld. CIT(A)-11, Mumbai dt.19.8.2011 pertaining to A.Y. 2008-09. 2. The only grievance of the Revenue is that the Ld. CIT(A) erred in directing the AO to treat the assessee as eligible for the benefit of DTAA between India and UAE. 3. At the very outset, both the parties agreed that the issue is squarely covered in favour of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l order, it is observed that the following points are considered by the Tribunal in its order dated 30.11.2005. "As for the assessing officer's reliance on ruling given by the Authority for Advance Ruling in Cyril Eugene Pereiria's case (supra), we deem it necessary to reproduce the following extracts from the judgment of Hon'ble Supreme Court in the case of Union of India Vs Azadi Bachao An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver its persuasive value, it would be of no help to us. Having perused the order of the Advance Ruling Authority, we are not persuaded." Being the facts and circumstances are identical to that of the above case, respectfully following the Tribunal orders, we are of the considered opinion that the learned CIT(A) erred by confirming the order of the assessing officer when the assessee has submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old and direct accordingly. The grounds of appeal no.1 and 2 raised by the appellant are allowed". 5. As no new facts have been brought on record and as both the parties have agreed that the issue is covered by the aforementioned decision of the Tribunal, respectfully following the decision of the Coordinate Bench, the appeal of the Revenue is dismissed. 6. In the result, the appeal filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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