*       IN THE HIGH COURT OF DELHI AT NEW DELHI

                                                  Reserved on: 22.03.2018
                                                Pronounced on: 08.05.2018

+       ITA 15/2005
        DIRECTOR OF INCOME TAX INTER. T                      ..... Appellant
                   versus
        M/S. MODILUFT LTD.                                   ..... Respondent

+       ITA 146/2005
        DIRECTOR OF INCOME TAX                               ..... Appellant
                   versus
        M/S. MODILUFT LTD.                                   ..... Respondent

+       ITA 832/2006
+       ITA 837/2006
+       ITA 838/2006
+       ITA 839/2006
+       ITA 840/2006
+       ITA 841/2006
+       ITA 842/2006
+       ITA 843/2006
+       ITA 844/2006
+       ITA 845/2006
+       ITA 846/2006
+       ITA 847/2006
+       ITA 1006/2006
+       ITA 1007/2006
+       ITA 1008/2006
+       ITA 1009/2006
+       ITA 1010/2006
+       ITA 1014/2006
+       ITA 1015/2006
        DIRECTOR OF INCOME TAX                               ..... Appellant
                   versus
        M/S. ROYAL AIRWAYS LTD.                              ..... Respondent
                Through: Sh. Rahul Chaudhary, Sr. Standing Counsel, for appellant
                in    ITA 772/2004, ITA 15/2005, ITA 832/2006, ITA 838/2006,








ITA 15/2005 & connected matters                                          Page 1 of 2
                ITA 839/2006, ITA 840/2006, ITA 841/2006, ITA 843/2006, ITA
                846/2006, ITA 1008/2006, ITA 1009/2006 & ITA 1015/2006.
                Sh. Raghvendra Singh, Advocate, for appellant in ITA 146/2005.
                Sh. Zoheb Hossain, Sr. Standing Counsel, for appellant in ITA
                837/2006, ITA 839/2006, ITA 842/2006, ITA 844/2006, ITA
                845/2006, ITA 847/2006, ITA 1006/2006, ITA 1007/2006, ITA
                1010/2006 & ITA 1014/2006.
                Sh. M.S. Syali, Sr. Advocate with Sh. Satyen Sethi, Sh. A.T. Panda,
                Ms. Gargi Sethee, Sh. Vikrant. A. Maheshwari and Sh. Tarun Singh,
                Advocates, for respondent.
        CORAM:
        HON'BLE MR. JUSTICE S. RAVINDRA BHAT
        HON'BLE MR. JUSTICE A.K. CHAWLA
MR. JUSTICE S. RAVINDRA BHAT
%
1.   The appeals are allowed to the extent that the impugned orders are
set aside; the issue is restored to the file of the ITAT which shall now
proceed to hear the cases and render its findings in the light of the
provisions of DTAA and the other provisions of the Act, in accordance
with law. The ITAT's final order shall be made within six months. The
questions of law are answered accordingly.
2.      For detailed judgment, the decision dated 08.05.2018 in ITA
772/2004 may be referred to.







                                                          S. RAVINDRA BHAT
                                                                    (JUDGE)


                                                                 A.K. CHAWLA
                                                                       (JUDGE)
MAY 08, 2018




ITA 15/2005 & connected matters                                           Page 2 of 2