IN THE HIGH COURT OF DELHI AT NEW DELHI 
 30. 
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         ITA 1287/2006  
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 DIRECTORE OF INCOME TAX             ..... Appellant 
 Through Mr.Sanjeev Sabharwal,Advocate. 
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 versus 
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 MITSUI and CO.LTD.                ..... Respondent 
 Through Mr.Saubhagya Aggarwal and 
 Mr.A.K.Dash, Advocates. 
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 CORAM: 
 HON'BLE MR. JUSTICE VIKRAMAJIT SEN 
 HON'BLE DR. JUSTICE S. MURALIDHAR 
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 O R D E R 
                               21.11.2006 
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 Admit. 
 The following questions of law arise for consideration for the Court in 
 the present appeal: 
 ?1.       Whether the Tribunal was right in holding that the Indian 
 branches/offices of the assessee company and their activities cannot be regarded 
 as permanent establishment of the assessee in India and income directly or 
 indirectly attributable to these branches/offices is not taxable in India? 
 . 
 2.       Whether the Tribunal was right in law in holding that the assessee 
 company does not have any permanent establishment in India and its income from 
 business turnover/imports in India was exempt in view of Agreement for Avoidance 
 for Double Taxation betweeen India and Japan?? 
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 The appellant is directed to file the Paper books within 3 months as per rules. 
 List with ITA No.13/2005 in regular course. 
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 VIKRAMAJIT SEN, J 
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 S. MURALIDHAR, J 
 NOVEMBER 21, 2006 
 dn