Director Of Income Tax (It v. M/S. Safmarine Containers Lines N.v

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 952 OF 2011 WITH INCOME TAX APPEAL NO. 147 OF 2009 Director of Income Tax (IT) ..Appellant versus M/s. Safmarine Containers Lines N.V. ..Respondent -------- Mr. Tejveer Singh for the Appellant. Mr. Porus Kaka, Sr. Adv. with Atul K. Jasani for the Respondent. ............. CORAM : J.P. DEVADHAR & M.S.SANKLECHA, JJ. DATE: 17[th] January, 2013 P.C. : Income Tax Appeal No. 147 of 2009 is not on board. Mentioned. By consent, taken up for hearing alongwith Income Tax Appeal No. 952 of 2011. 2Common questions of law raised in both the appeals for assessment years 2001-02 and 2003-04 read thus: a)Whether on the facts and circumstances of the case and in law, the ITAT was justified in holding thatincomefrominland transportation of cargo within India was covered under Article 8(2)(b)(ii) and 8(2)(c) of the tax treaty between India and Belgium and therefore not liable for tax in India? b) Whether Article 8(2)(b)(ii) and 8(2)(c) of the tax treaty between India and Belgium includes within its ambit and activity of inland transportation of cargo from various places within India? 3 The Advocates for the parties state that the issue arising in these appeals stand covered in favour of the respondent-assessee and against the revenue by the decision of this court rendered on 06.08.2012 in ITXA No. 3024 of 2009 in the matter of Director of Income Tax v. Balaji Shipping UK Ltd. In this view of the matter, the questions as raised in the present appeals are not entertained. Accordingly, both the appeals are dismissed with no order as to costs. (M.S. SANKLECHA, J.) (J.P.DEVADHAR, J.)