In Itxa/4327/2009 Of The Director Of Income Tax (International Taxation) v. Star Cruisesindia Travel Services P Ltd, the High Court (2011) dismissed the appeal. The decision went in favour of the assessee.
Decision: Both the appeals are dismissed 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
INCOME TAX APPEAL NO.4327 OF 2009 ANDINCOME TAX APPEAL NO.473 OF 2010
The Director of Income Tax (International Taxation)
..Appellant.
V/s.
M/s. Star Cruises (India) Travel Services P. Ltd.
..Respondent.
Mr. Suresh Kumar for appellant.
Mr. K. Gopal with Jitendra Singh for respondent.
P.C. :-
CORAM : J.P. DEVADHAR AND MRS. MRIDULA BHATKAR, JJ.DATED : 7TH FEBRUARY, 2011
1.Counsel on both sides agree that the questions ts raised in these appeals are covered against the Revenue by the decision of this Court in the case of The Director of Income Tax (International Taxation) V/s. M/s. Tata Chemicals Ltd. [Income Tax Appeal (L) No.881 of 2008]dated 18/06/2009. Counsel for the Revenue states that against the aforesaid decision of this Court, the Revenue has filed S.L.P. in the Apex Court which is pending. Since the issue raised in these appeals is covered by the decision in the case of M/s. Tata Chemicals Ltd. (supra), we see no reason to entertain these appeals. Both the appeals are dismissed with no order as to costs.
(MRS. MRIDULA BHATKAR, J.) (J.P. DEVADHAR, J.)
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