In The Commissioner Of Income Tax – 8, Mumbai v. M/S.total Petroleum India Private Limited, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is therefore 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 (L) NO.592 OF 2008
The Commissioner of Income Tax – 8, Mumbai
..Appellant.
Versus
M/s.Total Petroleum India Private Limited
..Respondent.
Mr.P.S. Sahadevan for the appellant.
Mr.Sanjiv Shah for the respondent.
CORAM : V.C. DAGA &J.P. DEVADHAR, JJ.
DATE : 16[th] JUNE, 2009
P.C. :
1.Heard learned counsel for the revenue.
2.The issue sought to be raised in this appeal is covered by the judgment of this Court in the case of C.I.T. V/s. Bhor Industries Limitedreported in 264 ITR 160 (Bom) and also another judgment of this Court in the case of C.I.T. V/s. Sinnar Bidi Udyog reported in 257 ITR 216 (Bom). One of such judgment was relied upon by the tribunal. The learned counsel for the revenue could not distinguish either of the judgment. We see no question of law involved in this appeal. The appeal is therefore dismissed with no order as to costs.
(J.P. Devadhar, J.)
(V.C. Daga, J.)
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