Commissioner Of Income-Tax (International Taxation)-1 v. Amadeus Global Travel Distribution
High Court
10 Jul 2017 In favour of: Revenue
Forum / Bench
High Court · dhcdb
Parties
Commissioner Of Income-Tax (International Taxation)-1 v. Amadeus Global Travel Distribution
Date of order
10 Jul 2017
Assessment year(s)
—
Outcome
Allowed
Case summary
In Commissioner Of Income-Tax (International Taxation)-1 v. Amadeus Global Travel Distribution, the High Court (2017) allowed the appeal. The decision went in favour of the Revenue.
Decision: The appeals are, accordingly, dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
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* IN THE HIGH COURT OF DELHI AT NEW DELHI7 & 8 + ITA 385/2017 ITA 386/2017
COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION)-1 ..... Appellant
versus
AMADEUS GLOBAL TRAVEL DISTRIBUTION
SA
.... Respondent
Through: Mr. Ruchir Bhatia, Senior standing counsel with Mr. Gaurav Khetrapal, Advocate for the Appellant. Ms. Kavita Jha with Mr. Udit Naresh, Advocates for the Respondent.
CORAM:
JUSTICE S.MURALIDHAR JUSTICE PRATHIBA M. SINGH
O R D E R% 10.07.2017
CM APPL No. 17320/2017 (for exemption) in ITA 386/2017
1. Allowed, subject to all just exceptions.
ITA Nos. 385/2017 & 386/2017
2. Learned counsel for the Appellant/Revenue states that in view of the decision of this Court in the Assessee’s own case dated 24[th] January, 2011 in ITA No. 900 of 2008(Director of Income Tax, New Delhi v. Amadeus Global Travel Distributors S.A.), the question raised in these appeals stands answered against the Revenue.
ITA Nos. 385/2017 & 386/2017 Page 1 of 2
3. The appeals are, accordingly, dismissed.
JULY 10, 2017 Rm
ITA Nos. 385/2017 & 386/2017
S.MURALIDHAR, J
PRATHIBA M. SINGH, J
Page 2 of 2
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