Norasia Lines (Malta) Ltd. vs Deputy Commissioner Of Income Tax

Authority: High Court Date: 2005-06-01 AY: 1996-97 Section: 29(2), 90(2) Acts: Income Tax Act 1961, Constitution of India Result: Revenue Citation: (2005) 199 CTR (Ker) 377 : (2005) 279 ITR 268 (Ker) : (2005) 148 TAXMAN 522 (Ker) Justices: J.B. Koshy & K.T. Sankaran, JJ. Appeal No: IT Appeal No. 199 of 2000
Whether the provisions of DTAA between India and Malta are applicable to income arising in India within the previous year relevant to assessment year 1996-97 --- Held No. Whether the Tribunal was wrong in denying the benefits of DTAA between India and Malta to the appellant --- Held No.

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