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Commissioner Of Income Taxinternational Taxation, Chennai - 034 v. Same Deutz Fahr Italia Spano.15, Viale Francesco Cassani 15 Italy

High Court 29 Jan 2025 In favour of: Assessee

Forum / Bench

High Court · hc_cis_mas

Parties

Date of order

29 Jan 2025

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Commissioner Of Income Taxinternational Taxation, Chennai - 034 v. Same Deutz Fahr Italia Spano.15, Viale Francesco Cassani 15 Italy, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.

Decision: Recording the aforesaid submission, this tax case appeal and the connected Miscellaneous Petition are dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

TCA NO. 2 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-01-2025 CORAM THE HONOURABLE DR JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN TCA NO. 2 of 2025 AND CMP NO. 278 OF 2025 Commissioner Of Income TaxInternational Taxation, Chennai - 034. Vs Same Deutz Fahr Italia SpaNo.15, Viale Francesco Cassani 15 Italy, C/o. SAME Deutz Fahr India Pvt. Ltd, 72M, SIPCOT Industrial Complex, Ranipet, Vellore, Tamil Nadu. Appellant(s) CMP NO. 278 of 2025 Commissioner Of Income Tax International Taxation, Chennai - 034. Respondent(s) Same Deutz Fahr Italia SpaInternational Taxation, Chennai - 034. Vs Appellant(s) TCA NO. 2 of 2025 Respondent(s) For Appellant(s): Mr.Dinesh For Mr.Karthik Ranganathan, Senior Standing Counsel For The Appellant. For Respondent(s): CHENNAI G.ARUL MURUGAN,J. JUDGMENT (Judgment of the Court was delivered by the Hon'ble Anita Sumanth J.) Mr.Dinesh, learned counsel on behalf of Mr.Karthik Ranganathan, learned Senior Standing Counsel, appearing for the appellant/Department would submit that the Income-Tax Department does not wish to pursue this appeal relating to assessment year 2013 – 14 and seeks withdrawal of the same on account of the low tax effect per Circular bearing No.9 of 2024 dated 17.09.2024. 2. Recording the aforesaid submission, this tax case appeal and the connected Miscellaneous Petition are dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter. (ANITA SUMANTH J.) (G.ARUL MURUGAN J.) 29-01-2025 sl TCA NO. 2 of 2025 To 1. Same Deutz Fahr Italia Spa No.15, Viale Francesco Cassani 15 Italy, C/o. SAME Deutz Fahr India Pvt. Ltd, 72M, SIPCOT Industrial Complex, Ranipet, Vellore, Tamil Nadu. TCA NO. 2 of 2025AND CMP NO. 278 OF 2025 https://www.mhc.tn.gov.in/judis

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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