Director Of Income Tax (It) -1, Mumbai v. Varian Medical Systems India P Limited

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2082 OF 2012 Director of Income Tax (IT) -1, Mumbai..Appellant. Versus Varian Medical Systems India P Limited..Respondent. Mr.Arvind Pinto for the appellant.Mr.B.D. Damodar i/by Kanga & Company for the respondent. CORAM : J.P. Devadhar &M.S. Sanklecha, JJ. DATE : 22[nd] February 2013 P.C. : 1.In this appeal by the Revenue for assessment year 2004-05, following question of law has been proposed for our consideration. “Whether on the facts and in the circumstances of the case and in law, the Tribunal was right in holding that the assessee is not a PE of Varian Group USA and accordingly the business profit attributable to the PE is not taxable in India ?” 2.The Tribunal in the impugned order while allowing the claim of the respondent – assessee relied upon its decisions in the respondent – assessee's own case for assessment years 2003-2004 and 2005-2006. Appeals itxal2082-12 filed by the Revenue to this Court for assessment years 2003-2004 and 2005-2006 being Income Tax Appeal No.3174 of 2010 and Income Tax Appeal (L) No.1261 of 2012 respectively. Both the above appeals for assessment years 2003-04 and 2005-06 have not been entertained by order dated 30[th] June 2011 and 9[th] January 2013 of this Court. 3.For the reasons mentioned in the aforesaid orders dated 30[th ]June 2011 and 9[th] January 2013 passed in Income Tax Appeal No.3174 of 2010 and Income Tax Appeal (L) No.1261 of 2012, we see no reason to entertain the proposed question of law. The appeal is accordingly dismissed with no order as to costs. (M.S. Sanklecha, J.) (J.P. Devadhar, J.)