In The Commissioner Of Income Tax v. Kamat Hotels (I) Ltd, the High Court (2007) dismissed the appeal. The decision went in favour of the assessee.
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 JURISDICTIONINCOME TAX APPEAL NO.1119 OF 2000ANDINCOME TAX APPEAL NO.1120 OF 2000
The Commissioner of Income Tax
..Appellants
Vs.
Kamat Hotels (I) Ltd.
..Respondents
Mr.Ashok Kotangale for the Appellants.Mr.P.J.Pardiwalla i/b.Vilas Joshi & Co. for theRespondents.
CORAM :- DR.S.RADHAKRISHNAN &V.C.DAGA, JJ.
DATE : 4TH JUNE, 2007
P.C.
.
Heard the learned Counsel for the parties.
The Tribunal has clearly interpreted the agreement tobe a conducting agreement. The above Appeals involveonly appreciation of evidence and do not raise anysubstantial questions of law. Hence, the Appealsstand dismissed.
(DR.S.RADHAKRISHNAN,J.)
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