1994 (3) TMI 27

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ourt for our opinion in the above two cases : "1. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that share income of the assessee from the firm of Messrs. M. V. R. Kuantan, Malaysia, cannot be included in the assessment of the assessee? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... we answer question No. 1 in the affirmative holding that the Tribunal is correct in law in holding that the share income of the assessee from the firm of Messrs. M. V. R. Kuantan, Malaysia, cannot be included in the assessment of the assessee. As for question No. 2, we answer the same in the affirmative holding that the Tribunal was right in holding that there was no permanent establishment in re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X