Itxa/482/2012 Of The Commissioner Of Income Tax -10 v. M/S. Capgemini India Ltd
High Court
09 Jul 2014 In favour of: Assessee
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High Court · newos
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Itxa/482/2012 Of The Commissioner Of Income Tax -10 v. M/S. Capgemini India Ltd
Date of order
09 Jul 2014
Assessment year(s)
2006-2007
Outcome
Dismissed
Case summary
In Itxa/482/2012 Of The Commissioner Of Income Tax -10 v. M/S. Capgemini India Ltd, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.
Decision: Without burdening this order with detail reasons, but adopting those which are forming part of the order dated 30.04.2014 in Income Tax Appeal No.2501/2011 and applying them to the facts and circumstances of the present case, we dismiss the present Appeal.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
kps
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.482 OF 2012
The Commissioner of Income Tax.-Versus-M/s Capgemini India Limited.
..Appellant
..Respondent
...........
Mr.Tejveer Singh, for the Appellant.Mr.A.K.Jasani, for the Respondent.
...........
CORAM: S.C. DHARMADHIKARIAND B.P. COLABAWALLA, JJ.
DATE :- 09[th] July, 2014
P.C.:
1It is stated that the present Appeal involves the identical grounds on which the questions of law had been framed in the case of very Assessee in Income Tax Appeal No.2501/2011. By the detailed order delivered on 30.04.2014 a Division Bench of this Court to which one of us was party found that none of these three grounds could be said to be involving substantial questions of law. Therefore, in the case of very Assessee for the Assessment Year 2006-2007 the Revenue's Appeal was dismissed.
2In the present case the Assessment Year in question and covered by the Tribunal's order dated 10.08.2011 is 2005-2006. It is conceded that a different view other than taken by us cannot be taken nor any different conclusion can be arrived at in the light of admitted facts and circumstances. Without burdening this order with detail reasons, but
adopting those which are forming part of the order dated 30.04.2014 in Income Tax Appeal No.2501/2011 and applying them to the facts and circumstances of the present case, we dismiss the present Appeal. There will be no order as to costs.
(B.P. COLABAWALLA, J.)
(S.C. DHARMADHIKARI, J.)
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