In Income Tax v. Mr. Joaques Jose Licurgo, the High Court (2009) decided the matter.
Decision: In view of the Circular this appeal obviously does not survive and is accordingly disposed of.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF BOMBAY AT GOA
TAX APPEAL NO. 21 OF 2005
THE COMMISSIONER OF
INCOME TAX ... APPELLANT
VERSUS
MR. JOAQUES JOSE LICURGO. ... RESPONDENT
Mr. S. R. Rivonkar, Advocate for the Appellant.
CORAM : SWATANTER KUMAR, C.J. &
N. A. BRITTO, J.
DATE : 21ST JANUARY, 2009.
P.C.:-
The learned Counsel appearing for the Appellant has brought to our
notice the Circular issued by the Directorate of Income Tax(L & R), New Delhi dated 23-8-2006. In view of the Circular this appeal obviously does not survive and is accordingly disposed of.
The Circular is taken on record.
The language of the Circular shows that the interpretation taken by
the Tribunal in favour of the assessee cannot be faulted.
CHIEF JUSTICE
JUDGE
RD
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue