ADIT (International Taxation) Vs. Adani Enterprises Ltd. (ITAT Ahmedabad)

If income falls under exclusion clause of income deemed to accrue or arise in India, it cannot fall within ambit of income accrued and arisen in India IN THE ITAT AHMEDABAD BENCH ‘A’ Additional Director of Income-tax (International Taxation) versus Adani Enterprises Ltd. IT Appeal NO. 3072 (AHD.) OF 2009 CO. NO. 291 (AHD.) OF 2009 [ASSESSMENT YEAR 2009-10] JANUARY 18, 2013 ORDER A.K. Garodia, Accountant Member – This appeal is filed by the Revenue and the C.O. is filed by the assessee and these are directed against the order of ld. CITA(a), Gandhinagar dated ...