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TMI Blog2006 (7) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... la Present for the Applicant Shri P. Mukherjee, ACA RULING ORDER (By Mr. Justice Syed Shah Mohammed Quadri) - The applicant is an Indian company. It is engaged in the business of management of sports events. On the assertion that it entered into an agreement with M/s Taj Television Ltd. PO Box 502018, Dubai Media City, Dubai, UAE on 10.5.2005 it sought advance ruling of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Decree and the certificate of incorporation of M/s Taj Television Ltd. in Dubai. At that stage the applicant has come forward with the present petition under Rule 20 of the Authority for Advance Rulings (Procedure) Rules, 1996 (for short "the Rules") for amendment of records. 3. It is stated in the application, inter alia, that the Registered Office of the Taj TV Ltd. is at Mauritius and it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ritius for Taj Television Ltd. Dubai the facts will not be altered; indeed only the third question may not arise from the agreement, therefore he would give up that question. Mr. S.D. Kapila, the learned counsel for the Revenue, on the other hand, invited our attention to the agreement between the applicant and the Taj Television Ltd. Dubai dated 10.5.2005, referred to above, and pointed out that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner. A perusal of the Rule 20 of the Rules shows that what is permitted to be amended by way of amendment of records is any factual or material error and such a amendment can be made at any stage of the proceedings before the Authority. The real question, therefore, is whether on the facts and in the circumstances of the case can the rule be invoked to substitute one company for ano ..... X X X X Extracts X X X X X X X X Extracts X X X X
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