CBDT v. Oberoi Hotels India (P.) Ltd.

97 Taxmann 453Supreme Court of India1998#3140 most cited

What is CBDT v. Oberoi Hotels India (P.) Ltd. authority for?

The Supreme Court decision in CBDT v. Oberoi Hotels India (P.) Ltd. is not applicable to cases concerning the denial of approval under Section 80-O of the Act when services were provided to a non-resident, as the facts and context of that decision are different.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

CBDT v. Oberoi Hotels India (P.) Ltd. · 97 Taxmann 453 · SC · section 80-O · services to non-resident · approval

Sections most often in play

Section 143(3)Section 144C(13)Section 115ASection 12(3)Section 12(4)(a)Section 12(4)(b)Section 234ASection 234B

Issues it is cited on

section 209(1)section 14(a)section 209make available clausecopyrighted articlesection 9(1)(vi)section 9(1)(vii)tax treatycomputer softwarefees for technical servicesinterest under section 234asection 9(1)

Judgments citing CBDT v. Oberoi Hotels India (P.) Ltd.

Nunhems Netherlands B.V., Napoleonsweg, Netherlands vs. Assistant Commissioner of Income Tax, International Taxation, Gurgaon

In the result, appeal of the assessee in ITA No

ITA 3382/DEL/2023[2021-22]Status: DisposedITAT Delhi08 Dec 2025AY 2021-22

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Ms. Anjula Jain, CIT-DR
Section 143(3)Section 144C(13)Section 270Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3382/DEL/2023 [A.Y. 2021-22] Nunhems Netherlands B.V. Vs. A.C.I.T HSIDC Building Vanijya Nikunj International Taxation Udyog Vihar, Phase – V, Gurgaon Gurgaon PAN – AAECN 4582 D (Applicant) (Respondent) Assessee By : Shri Nageshwar Rao, Adv. Shri Pratik Rath, Adv Department By : Ms. Anjula Jain, CIT-DR Date of Hearing : 12.09.2025 Date of Pronouncement : 08.12.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is d…

Bain and Company, Usa vs. DCIT, Gurgoan

In the result, appeal of assessee in ITA Nos

ITA 3056/DEL/2023[2021-22]Status: DisposedITAT Delhi22 Aug 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Ms. Ekta Jain, CIT- DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1677/DEL/2023 [A.Y 2020-21] ITA No. 3056/DEL/2023 [A.Y 2021-22] Bain and Company Vs. The Dy. C.I.T, 131, Dartmouth Street Boston Circle Massachusetts, USA International Taxation --- Gurgaon, Haryana 5th Floor, Building No. 8A DLF Cyber City DLF City, Phase-II Gurgaon, Haryana PAN : AACCB 8671 R (Assessee) (Respondent) Assessee By : Shri Himanshu Sinha, Adv. Shri Prashant Meharchandani & Shri Jainender Kataria, Advs. Department By : Ms. Ekta Ja…

Bain & Company, Inc., Usa vs. DCIT Intl. Taxation Circle, New Delhi

In the result, appeal of assessee in ITA Nos

ITA 1677/DEL/2023[2020-21]Status: DisposedITAT Delhi22 Aug 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Ms. Ekta Jain, CIT- DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1677/DEL/2023 [A.Y 2020-21] ITA No. 3056/DEL/2023 [A.Y 2021-22] Bain and Company Vs. The Dy. C.I.T, 131, Dartmouth Street Boston Circle Massachusetts, USA International Taxation --- Gurgaon, Haryana 5th Floor, Building No. 8A DLF Cyber City DLF City, Phase-II Gurgaon, Haryana PAN : AACCB 8671 R (Assessee) (Respondent) Assessee By : Shri Himanshu Sinha, Adv. Shri Prashant Meharchandani & Shri Jainender Kataria, Advs. Department By : Ms. Ekta Ja…

Shell International B.V., Netherlands vs. The Asstt.CIT., Circle(Intnl.Taxn.)-1, Ahmedabad

In the result, we hold that the above services did not qualify as FTS under the

ITA 1027/AHD/2023[2021-22]Status: DisposedITAT Ahmedabad15 Apr 2025AY 2021-22
Section 143Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA No. 1027/Ahd/2023 Assessment Year. 2021-22 Shell International B.V., C/o Shell India Markets Private Limited BG House, Lake Boulevard, Hiranandani Business Park Vs Assistant Commissioner of Income Tax, Circle(Internation al Taxation)-1, Ahmedabad Powai, Mumbai-400076 India PAN No. AAHCS9360D (Appellant) (Respondent) Assessee Represented: Shri S.N.Soparkar, Sr. Adv. & Shri Parin Shah, A.R. Revenue Represented: Shri Prathvi Raj Meena, CIT-DR Date of hearing Date…

Shell International B.V., Mumbai vs. The ACIT, Circle (International Taxation-1), Ahmedabad

In the result, Ground No. 10 of the assessee’s appeal is allowed

ITA 688/AHD/2023[2020-21]Status: DisposedITAT Ahmedabad25 Nov 2024AY 2020-21

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT DR
Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.688/Ahd/2023 (Assessment Year: 2020-21) Shell International B.V., Vs. Assistant Commissioner of C/o. Shell India Markets Pvt. Ltd., Income Tax (International Trent House, 1st Floor, G Block, Taxation)-1, Plot No. C-60, Bnadra Kurla Ahmedabad Complex, Bandra East, Mumbai-400051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) Appellant by : Shri S. N. Soparkar, Sr. Advocate & Shri Parin Shah, A.R. Respondent by: Dr. Darsi Suman Ratnam, CIT DR Date of Heari…

Pr. Commissioner of Income Tax- 2 vs. Ciena Communications India Pvt. Ltd

ITA/629/2019HC Delhi13 Nov 2024

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA

Section 40Section 9

…and consultancy service Hon'ble Supreme Court in the case of Continental Construction Ltd. vs. CIT 195 ITR 811 (SC) has held that the advice rendered by the lawyer would be a piece of 'technical service'. In the case of CBDT Vs. Oberoi (India) (P.) Ltd., 97 Taxmann 453 (SC), it was held that services provided by hotel consultants and specialists to a Foreign Hotel was 'technical service'. Digitally Signed By:DUSHYANT RAWAL Signature Not Verified ITA 627/2019 and connected matters…

Pi. Commissioner of Income Tax - 2 vs. Ciena Communications India Pvt Ltd

ITA/628/2019HC Delhi13 Nov 2024

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA

Section 40Section 9

…and consultancy service Hon'ble Supreme Court in the case of Continental Construction Ltd. vs. CIT 195 ITR 811 (SC) has held that the advice rendered by the lawyer would be a piece of 'technical service'. In the case of CBDT Vs. Oberoi (India) (P.) Ltd., 97 Taxmann 453 (SC), it was held that services provided by hotel consultants and specialists to a Foreign Hotel was 'technical service'. Digitally Signed By:DUSHYANT RAWAL Signature Not Verified ITA 627/2019 and connected matters…

Shell International B.V., Ahmedabad vs. The ACIT, Intl. Taxn.-1, Ahmedabad

ITA 110/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

Shell International B.V., Mumbai vs. The ACIT, Int.Taxa.-2, Ahmedabad

ITA 563/AHD/2020[2017-18]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

Shell International B.V., Mumbai vs. The ACIT, Intl. Taxn.-2, Ahmedabad

ITA 1658/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

M/S. Shell International B.V., Mumbai vs. The ACIT, Intl. Taxn.-2, Ahmedabad

ITA 1657/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

Shell International B.V., Mumbai vs. The ACIT, Intl. Taxn.-1, Ahmedabad

ITA 2389/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

Shell International B.V., Mumbai vs. The ACIT, Intl. Taxn.-1, Ahmedabad

ITA 2388/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2010-11

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

M/S. Shell International B.V., Mumbai vs. The Dy. CIT, Intl. Taxn.-1, Ahmedabad

ITA 2789/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

M/S. Shell International B.V., Mumbai vs. The Dy. CIT, Intl. Taxn.-1, Ahmedabad

ITA 2788/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2009-10

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

M/S. Shell International B.V., Mumbai vs. The Dy. CIT, Intl. Taxn.-1, Ahmedabad

ITA 176/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2013-14

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

M/S. Shell International B.V., Mumbai vs. The Dy. CIT, Intl. Taxn.-1, Ahmedabad

ITA 175/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

Bio-Rad Laboratories (Singapore) Pte Limited, Gurugram vs. ACIT Int. Taxation, Circle-1(1)(2)

In the result, the appeals of the assessee in ITA Nos

ITA 997/DEL/2022[2019-20]Status: DisposedITAT Delhi30 Dec 2022AY 2019-20

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 143(3)

…provisions of section 9(i)(vii) of the Act and does not deal with the provisions ofDTAA. Further it was given on altogether different facts.” 26. Further, the Assessing Officer has also relied upon the decision in the case of CBDT vs Oberoi (India) (P) Ltd. 97 Taxmann 453 (SC) wherein services were provided to a non-resident and the decision is in connection with not granting approval u/s 80-O of the Act and is inapplicable to the facts of the case. 27. Further, we find that the Assessing Officer has referred to various decision which are based upon the decision of the Authority for Advance Rulings in the ca…

Bio-Rad Laboratories Inc., Gurgaon vs. ACIT Int. Taxation, Circle-1(1)(2)

In the result, the appeals of the assessee in ITA Nos

ITA 996/DEL/2022[2019-20]Status: DisposedITAT Delhi30 Dec 2022AY 2019-20

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 143(3)

…provisions of section 9(i)(vii) of the Act and does not deal with the provisions ofDTAA. Further it was given on altogether different facts.” 28. Further, the Assessing Officer has also relied upon the decision in the case of CBDT vs Oberoi (India) (P) Ltd. 97 Taxmann 453 (SC) wherein services were provided to a non-resident and the decision is in connection with not granting approval u/s 80-O of the Act and is inapplicable to the facts of the case. 29. Further, we find that the Assessing Officer has referred to various decision which are based upon the decision of the Authority for Advance Rulings in the ca…

Bio-Rad Laboratories (Singapore) Pte Limited, Gurgaon vs. ACIT Int. Taxation, Circle-1(1)(2), Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 995/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Dec 2022AY 2018-19

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 143(3)

…provisions of section 9(i)(vii) of the Act and does not deal with the provisions ofDTAA. Further it was given on altogether different facts.” 26. Further, the Assessing Officer has also relied upon the decision in the case of CBDT vs Oberoi (India) (P) Ltd. 97 Taxmann 453 (SC) wherein services were provided to a non-resident and the decision is in connection with not granting approval u/s 80-O of the Act and is inapplicable to the facts of the case. 27. Further, we find that the Assessing Officer has referred to various decision which are based upon the decision of the Authority for Advance Rulings in the ca…