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Principal Commissioner Of Income Tax Internationaltaxation And Transfer Pricing v. Outotec. Gmbh

High Court 28 Sep 2021 In favour of: Assessee

Forum / Bench

High Court · calcutta_original_side

Parties

Date of order

28 Sep 2021

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Principal Commissioner Of Income Tax Internationaltaxation And Transfer Pricing v. Outotec. Gmbh, the High Court (2021) dismissed the appeal. The decision went in favour of the assessee.

Decision: 2.In view of the aforesaid stand taken by learned counsel for theassessee, the present appeal is dismissed as infructuous, leaving thesubstantial questions of law open.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

Serial No.OD – 3 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITAT/58/2018 IA No.GA/1/2018 (Old No.GA/691/2018) (Through Video Conferencing) ….Appellant(s) PRINCIPAL COMMISSIONER OF INCOME TAX INTERNATIONALTAXATION AND TRANSFER PRICING Through: (None) Versus OUTOTEC. GMBH, C/o. OUTOTEC INDIA PRIVATE LIMITED ….Respondent(s) Through:Ms. Nilanjana Banerjee Pal, Advocate(VC) Coram: HON’BLE MR. RAJESH BINDAL, CHIEF JUSTICE (ACTING) HON’BLE MR. JUSTICE RAJARSHI BHARADWAJ, JUDGE O R D E R 1.Learned counsel for the assessee submitted that the dispute in the present appeal has been settled by the respondent-assessee under theVivad se Vishwas Act, 2020 and the amount of tax has already beendeposited. 2.In view of the aforesaid stand taken by learned counsel for theassessee, the present appeal is dismissed as infructuous, leaving thesubstantial questions of law open. KOLKATA (RAJARSHI BHARADWAJ) (RAJESH BINDAL)28.09.2021 JUDGE CHIEF JUSTICE (ACTING)sm/akg

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