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Nov 08 1999

Bki/Ham V. O. F. C/O Arthur Vs. Additional Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Nov-08-1999

only been partially performed. Looking at the documents placed before us, it has been shown that the dredgers HAM 218, JOJa and SL 35 were required to carry out the activities of back-filling. As per the letter … of India; (ii) The office in India shall not enter into any new contract nor shall it engage itself in any activity or a trading, … the Indian Netherlands DTAA. (3) In applying the tax rate applicable to a foreign company to the appellant v.o.f. instead of the tax rate applicable to a partnership firm. (5) In initiating penalty proceedings against the appellant


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