Director Of Income Tax (It) – I, Mumbai v. Verian Medical Systems India P Limited Ibo

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.419 OF 2013 Director of Income Tax (IT) – I, Mumbai..Appellant. Versus Verian Medical Systems India P Limited IBO..Respondent. Mr.Tejveer Singh for the appellant.Mr.B.D. Damodar i/by Kanga & Company for the respondent. CORAM : J.P. Devadhar &M.S. Sanklecha, JJ. DATE : 19[th] March 2013 P.C. : Office objections waived. 2.In this appeal by the Revenue for assessment year 2008-09, 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 ?” 3.Counsel for the parties state that by an order dated 30[th] June 2011, this Court refused to entertain identical issue raised by the Revenue in respondent – assessee's own case, being Income Tax Appeal No.3174 of 2010. Therefore, for the reasons mentioned in our order dated 30[th] June 2011, we see no reason to entertain the proposed question of law. 4.Accordingly, the appeal is dismissed with no order as to costs. (M.S. Sanklecha, J.) (J.P. Devadhar, J.)