Director Of Income Tax (International Taxation), Mumbai v. Krupp Udhe Gmbh, Lbs Marg, Mumbai – 83
High Court
09 Mar 2010 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Director Of Income Tax (International Taxation), Mumbai v. Krupp Udhe Gmbh, Lbs Marg, Mumbai – 83
Date of order
09 Mar 2010
Assessment year(s)
1999-2000
Outcome
Dismissed
Case summary
In Director Of Income Tax (International Taxation), Mumbai v. Krupp Udhe Gmbh, Lbs Marg, Mumbai – 83, the High Court (2010) dismissed the appeal. The decision went in favour of the assessee.
Issue: P.C. : 1.The question of law which has been raised by the Revenue relates to whether charges towards reimbursement of expenses ought not to be included in the income as held by the Income Tax Appellate Tribunal.
Decision: In the circumstances, the appeal shall stand dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.2405 OF 2009
Director of Income Tax (International Taxation), Mumbai
..Appellant.
Versus
Krupp Udhe Gmbh, LBS Marg, Mumbai – 83
..Respondent.
Mr.Suresh Kumar for the appellant.
Mr.J.B. Andhyarujina, Senior Advocate with Ms.Pallavi Divekar & Ms.Bhavana Jogle for the respondent.
CORAM : Dr.D.Y. Chandrachud & J.P. Devadhar, JJ.
DATE : 9[th] March, 2010.
P.C. :
1.The question of law which has been raised by the Revenue relates to whether charges towards reimbursement of expenses ought not to be included in the income as held by the Income Tax Appellate Tribunal. After perusal of the record, we are of the view that the question of law as framed does not arise in relation to assessment year 1999-2000, to which the appeal pertains and the appeal has been filed with a total non-application of
mind on the part of the Revenue. The assessment order dated 28[th] March 2002 did not contain any dis-allowance. The grounds of appeal before the Commissioner of Income Tax (Appeals) are also silent on any such issue. The Tribunal passed a common order for assessment years 1998-1999 and 1999-2000. The question as formulated by the Revenue does not arise for assessment year 1999-2000. In the circumstances, the appeal shall stand dismissed. There shall be no order as to costs.
(J.P. Devadhar, J.)
(Dr.D.Y. Chandrachud, J.)
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