ERWIN BOCKSTEIGEL Vs. STATE

JUDGEMENT

(1.) 1. This is an application under Section 245Q(1) of the Income-tax Act, 1961 (for short "the Act"). The applicant, Mr. Erwin Bocksteigel, a German national, is an employee of Dyckerhoff & Widman AG, a company incorporated in Munchen, Germany and having its office in India at Mumbai.

(2.) The applicant seeks advance ruling on the following question :

(3.) IN his comments to this application, the Director of IT (INternational Taxation), Mumbai, the jurisdictional CIT, has conceded that having regard to the bio-data of the applicant and offer of his appointment, he is eligible for the exemption under the said provision.