IN  THE  HIGH  COURT  OF  DELHI  AT  NEW  DELHI  
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 +                               ITA 343/2002 
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 DIRECTOR OF INCOME TAX INTER. TAXATION .... Appellant 
 Through: Mr. Sanjeev Khanna, Adv. 
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 versus 
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 M/S MITSUI and CO. LTD.                                   ..... Respondent 
 Through: Mr. Manu K. Giri, Adv. 
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 CORAM: 
 HON'BLE MR. JUSTICE D.K. JAIN 
 HON'BLE MR. JUSTICE MADAN B. LOKUR 
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 O R D E R 
                                02.05.2003 
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 Having heard learned counsel for the parties, we are of the view that the order of the Tribunal involves a substantial question of law. 
 Admit. 
 The following question is framed for adjudication: 
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 "Whether the ITAT was correct in holding that the assessee company is not having permanent establishment in India and therefore exempt under the provisions of the agreement for Avoidance of Double Taxation between India and Japan?" 
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 The appellant shall file within three months ten copies of the cyclostyled paper books, containing all documents on which reliance was placed before the Tribunal, including any order/orders, either in the case of the assessee himself or in case of any ot 
 her assessee, which has been followed by the Tribunal. 
 The appeal shall be listed for hearing in the regular course. 
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 D.K. JAIN, J 
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 MADAN B. LOKUR, J 
 MAY 02, 2003 
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