In The Commissioner Of Income Tax - V, Pune v. Lino Marques, the High Court (2011) dismissed the appeal. The decision went in favour of the assessee.
Decision: NGC Network Asia LLC reported in [2009] 313 ITR 187 (Bom).2.All the appeals are accordingly 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 NO.5198 OF 2010ANDINCOME TAX APPEAL NO.5199 OF 2010
The Commissioner of Income Tax - V, PuneVersus Dieter Berger
..Appellant.
..Respondent.
INCOME TAX APPEAL NO.5200 OF 2010
AND
INCOME TAX APPEAL NO.5295 OF 2010
AND
INCOME TAX APPEAL NO.5297 OF 2010
The Commissioner of Income Tax - V, Pune
Versus
Lino Marques
..Appellant.
..Respondent.
Mr.Vimal Gupta for the appellant.Mr.Jas Sanghvi i/by PDS Legal for the respondent.
CORAM : J.P. Devadhar & A.A. Sayed, JJ.
P.C. :
DATE : 5[th] July, 2011.
1.Counsel for the parties state that the question raised in these appeals is covered against the Revenue by the decision of this Court in the case of Director of Income Tax (International Taxation) V/s. NGC Network Asia LLC reported in [2009] 313 ITR 187 (Bom).2.All the appeals are accordingly dismissed with no order as to costs.
(A.A. Sayed, J.)
(J.P. Devadhar, J.)
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