Partly allowed
Director of Income Tax v. Modi Luft Ltd.
Delhi HCITA/146/2005
Case brief
AI extract
What is this about?
The High Court allowed the appeals in multiple Income Tax matters, setting aside the impugned orders. The Court restored the issues to the ITAT for hearing and finding based on the provisions of the Double Taxation Avoidance Agreement (DTAA), directing the ITAT to render a final order within six months. The court referred to its earlier decision in a connected matter.
What did the court decide?
The impugned orders are set aside. The issue is restored to the ITAT to hear the cases based on DTAA provisions, with a direction to pass final order within six months.