Itxa/310/2002 Of The Commissioner Of Income Tax,City-Vi. Bombay v. Sandoz (I) Ltd
High Court
17 Aug 2004 In favour of: Unclear
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Itxa/310/2002 Of The Commissioner Of Income Tax,City-Vi. Bombay v. Sandoz (I) Ltd
Date of order
17 Aug 2004
Assessment year(s)
—
Outcome
Other
Case summary
In Itxa/310/2002 Of The Commissioner Of Income Tax,City-Vi. Bombay v. Sandoz (I) Ltd, the High Court (2004) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT BOMBAYO.O.C.J.
INCOME TAX APPEAL NO. 310 OF 2002
The Commissioner of Income-tax,Mumbai City-VI, Mumbai... Appellant
v/s.
Sandoz (India) Ltd... Respondent
Mr.K.R.Chaudhary i/by Mr.H.D.Rathod for appellant.
Mr. Nitesh Joshi i/by M/s. Kanga & Co. forrespondent.
CORAM: R.M.LODHA ANDJ.P.DEVADHAR, JJ.
DATED:17thAugust, 2004
P.C.
Heard.
2. In the memorandum of appeal, two substantial
questions of law have been proposed viz.
ITR 275. In view thereof, the decision of the
Tribunal on this aspect cannot be faulted.
4. As regards the proposed question No.2, thelearned counsel for the revenue conceded that thisquestion is concluded by the Division Benchjudgment of this court in the case of Commissionerof Income-Tax v. Allana Sons Pvt.Ltd., 216 ITR
690. The view of the Tribunal on this aspect also,
therefore, cannot be faulted.
5. No substantial question of law arises. Appeal
is dismissed.
(R.M.LODHA, J.)(J.P. DEVADHAR, J.)
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