The Commissioner Of Income Tax, City 19, Mumbai v. M/S.petroleum India International

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2620 OF 2009 AND INCOME TAX APPEAL NO.2611 OF 2009 The Commissioner of Income Tax, City 19, Mumbai..Appellant. Versus M/s.Petroleum India International ..Respondent. Mr.Suresh Kumar for the appellant.Mr.S.E. Dastur, Senior Advocate with Mr.Niraj Seth i/by Mint & Conferes for the respondent. CORAM : J.P. Devadhar &M.S. Sanklecha, JJ. DATE : 10[th] January 2013 P.C. : 1.Mentioned. Not on board. Taken up for hearing and final disposal by consent of both the parties. 2.In these appeals filed by the Revenue, following substantial question of law have been raised for the consideration of this Court. “Whether on true and proper interpretation of Section 40(a)(iii) read with Section 192 and Section 195 of the Act, the assessee is not entitled to deductions on the payments made to their employees without deduction of TDS on the amount ?” 3.Counsel for the parties agree that the issues raised in this appeal stands covered against the Revenue and in favour of the assessee by the decision of this Court rendered in the assessee's own case today i.e. 10[th ]January 2013, being Income Tax Appeal No.3653 of 2009. 4.In view of above, both the appeals are dismissed with no order as to costs. (M.S. Sanklecha, J.) (J.P. Devadhar, J.)