In Itxa/1096/2018 Of Pr. Commissioner Of Income Tax-1 v. M/S. Tata Communications Ltd, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal as such is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
PURTI IN THE HIGH COURT OF JUDICATURE AT BOMBAYPRASADPARAB ORDINARY ORIGINAL CIVIL JURISDICTION
Digitally signed byPURTI PRASADPARABDate: 2023.12.0617:38:54 +0530INCOME TAX APPEAL NO. 1096 OF 2018
Pr. Commissioner of Income Tax - 1
….Appellant
V/s.Tata Communications Ltd.…Respondent
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Mr. Suresh Kumar for Appellant.Mr. Nitesh Joshi a/w Ms. Supriya S. Devergudi i/b ANS Law Associates forRespondent.
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CORAM : K.R. SHRIRAM &
DR. NEELA GOKHALE, JJ.
DATED : 6[th] DECEMBER 2023
P.C. :
1.The appeal pertains to Assessment Year 2002-2003.
2.The counsel for appellant and counsel for respondent submitsthat the question raised in the present appeal is covered by the judgment ofthis Court in Income Tax Appeal No. 1560 of 2013 decided on 7[th] July 2015.
3.In the light of the above, no substantial question of law arises.
The appeal as such is dismissed. No costs.
(DR. NEELA GOKHALE, J.)
(K.R. SHRIRAM, J.)
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