Deputy Commissioner Of Income Tax v. Shell Global Solutions International Bv

C/TAXAP/430/2017 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/TAX APPEAL NO. 430 of 2017 ========================================================== DEPUTY COMMISSIONER OF INCOME TAX Versus SHELL GLOBAL SOLUTIONS INTERNATIONAL BV ========================================================== Appearance:MR.VARUN K.PATEL(3802) for the Appellant(s) No. 1MR B S SOPARKAR(6851) for the Opponent(s) No. 1==========================================================CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALAandHONOURABLE MR. JUSTICE BHARGAV D. KARIA Date : 20/02/2020 ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1.Mr.Patel the learned standing counsel appearing for the Revenue makes a statement that this Tax Appeal can be disposed of on the ground of low tax effect. 2.In the wake of such statement being made, this Tax Appeal is disposed of as not pressed on the ground of low tax effect. 3.We clarify that, we have not gone into the merits of the issue raised in this Tax Appeal. (J. B. PARDIWALA, J) KUMAR ALOK (BHARGAV D. KARIA, J)