Director Of Income Tax Inter. T v. M/S. Modiluft Ltd
High Court
08 May 2018 In favour of: Revenue
Forum / Bench
High Court · dhcdb
Parties
Director Of Income Tax Inter. T v. M/S. Modiluft Ltd
Date of order
08 May 2018
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Director Of Income Tax Inter. T v. M/S. Modiluft Ltd, the High Court (2018) allowed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
*
IN THE HIGH COURT OF DELHI AT NEW DELHI
Reserved on: 22.03.2018
Pronounced on: 08.05.2018
+ ITA 15/2005
DIRECTOR OF INCOME TAX INTER. T
..... Appellant
versus
M/S. MODILUFT LTD.
..... Respondent
+ ITA 146/2005
DIRECTOR OF INCOME TAX
..... Appellant
versus
M/S. MODILUFT LTD.
..... Respondent
ITA 832/2006
+
ITA 837/2006
+
ITA 838/2006
+
+ ITA 839/2006
+ ITA 840/2006
+ ITA 841/2006+ ITA 842/2006+ ITA 842/2006
+ ITA 843/2006
+ ITA 844/2006
+ ITA 845/2006+ ITA 846/2006+ ITA 847/2006+ ITA 1006/2006+ ITA 1007/2006+ ITA 1008/2006+ ITA 1009/2006+ ITA 1010/2006+ ITA 1014/2006+ ITA 1015/2006+ ITA 846/2006+ ITA 847/2006+ ITA 1006/2006+ ITA 1007/2006+ ITA 1008/2006+ ITA 1009/2006+ ITA 1010/2006+ ITA 1014/2006+ ITA 1015/2006
DIRECTOR OF INCOME TAX
..... Appellant
versus
M/S. ROYAL AIRWAYS LTD.
..... Respondent
Through: Sh. Rahul Chaudhary, Sr. Standing Counsel, for appellant in ITA 772/2004, ITA 15/2005, ITA 832/2006, ITA 838/2006,
ITA 839/2006, ITA 840/2006, ITA 841/2006, ITA 843/2006, ITA 846/2006, ITA 1008/2006, ITA 1009/2006 & ITA 1015/2006. Sh. Raghvendra Singh, Advocate, for appellant in ITA 146/2005. Sh. Zoheb Hossain, Sr. Standing Counsel, for appellant in ITA 837/2006, ITA 839/2006, ITA 842/2006, ITA 844/2006, ITA 845/2006, ITA 847/2006, ITA 1006/2006, ITA 1007/2006, ITA 1010/2006 & ITA 1014/2006.
Sh. M.S. Syali, Sr. Advocate with Sh. Satyen Sethi, Sh. A.T. Panda, Ms. Gargi Sethee, Sh. Vikrant. A. Maheshwari and Sh. Tarun Singh, Advocates, for respondent.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A.K. CHAWLA
MR. JUSTICE S. RAVINDRA BHAT
%
1. The appeals are allowed to the extent that the impugned orders are set aside; the issue is restored to the file of the ITAT which shall now proceed to hear the cases and render its findings in the light of the provisions of DTAA and the other provisions of the Act, in accordance with law. The ITAT’s final order shall be made within six months. The questions of law are answered accordingly. 2. For detailed judgment, the decision dated 08.05.2018 in ITA 772/2004 may be referred to.
S. RAVINDRA BHAT (JUDGE)
MAY 08, 2018
A.K. CHAWLA (JUDGE)
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