In The Commissioner Of Income Tax – V, Pune v. Marioin Scwain, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeals are dismissed accordingly 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 BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.1054 OF 2009
The Commissioner of Income Tax – V, PuneVersusMichael Perschke
..Appellant.
..Respondent.
INCOME TAX APPEAL NO.1055 OF 2009ANDINCOME TAX APPEAL NO.1056 OF 2009
The Commissioner of Income Tax – V, PuneVersus
Ornaldo Oliveira
..Appellant.
..Respondent.
INCOME TAX APPEAL NO.1057 OF 2009
The Commissioner of Income Tax – V, Pune
Versus
Marioin Scwain
..Appellant.
..Respondent.
Mr.Vimal Gupta for the appellant.Mr.Jas Sanghvi i/by PDS Legal for the respondent.
CORAM : V.C. DAGA & J.P. DEVADHAR, JJ.
DATE : 29TH JULY, 2009
P.C. :
1.Heard learned counsel for the revenue. Both parties agree that the question as framed in these appeals is covered by the judgment of this Court in the case of Director if Income Tax (International Taxation) Vs. NGCNetwork Asia LLCreported in (2009) 222 CTR (Bom) 86.
2.In the light of that, there is no merit in these appeals. The appeals are dismissed accordingly with no order as to costs.
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue