In Itxa/3720/2010 Of The Commissioner Of Income-Tax,Bombay v. M/S Castrol India Ltd, the High Court (2006) dismissed the appeal. The decision went in favour of the assessee.
Decision: Petition is dismissed in limine with no order as to costs.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL (LOD) NO.193 OF 2003
INCOME TAX APPEAL (LOD) NO.193 OF 2003
The Commissioner of Income tax ..Appellant.
V/s.
M/s.Castrol India Ltd. ..Respondent.
None for appellant.
Mr.P.C.Tripathi for respondent.
CORAM : V.C. DAGA &
J.P. DEVADHAR, JJ.
DATED : 10TH JULY, 2006.
P.C.:
None for the Revenue. Heard the learned
counsel for the respondent. The issue sought to be
raised in the appeal is covered in favour of the
assessee and against the revenue in view of the
Judgment of the Apex Court in the case of Commissioner
of Income Tax V/s. Indo Nippon Chemicals Co. Ltd
Income Tax V/s. Indo Nippon Chemicals Co. Ltd.261 I.T.R. 275. In this view of the
reported in 261 I.T.R. 275
matter, no substantial question of law is involved in
this petition.
Petition is dismissed in limine with no order
as to costs.
(V.C. DAGA, J.)
(J.P. DEVADHAR, J.)
(J.P. DEVADHAR, J.)
X
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