The Commissioner Of Income Tax – 8 v. M/S. Hurix Systems Pvt. Ltd.…

pmw IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.402 OF 2015 The Commissioner of Income Tax – 8 … Appellant Vs. M/s. Hurix Systems Pvt. Ltd.… Respondent Mr. Arvind Pinto for the Appellant.Mr. Deepak Tralshawala a/w Mr. Vishnu S. Hadade for the Respondent. CORAM : A.S. OKA & A.K. MENON, JJ. 1[st ] NOVEMBER, 2017 DATE : P.C. 1Heard the learned counsel appearing for the appellant. The challenge in this Appeal by the Appellant – Revenue is to the finding recorded by the Appellate Tribunal in paragraph 9 of the impugned judgment. The challenge is on the basis of substantial questions of law framed in paragraph 6.1 to 6.3. 2Now, the issue is no longer res integra in view of what is held by the Apex Court in paragraph 18 of the judgment dated 16th December, 2016 in Civil Appeal No.8498 of 2013 (C.I.T. & Anr. Vs. M/s. Yokogawa India Ltd). 3Hence, no substantial question of law arises. There is no merit in the Appeal and the same is dismissed. (A.K. MENON, J) (A.S. OKA, J)