The Commissioner Of Income Tax v. M/S. National Radio & Electronics Co. Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION I. T. Appeal NO. 939 of 2000 The Commissioner of Income Tax ... ... Petitioner vs. M/s. National Radio & Electronics Co. Ltd. .. ... Respondents A. K. Kotangale for Petitioners B. C. Tripathi for Respondents. CORAM:S. RADHAKRISHNAN ANDA. S. AGUIAR J.J. P.C. Date: 13/6/2005 Heard learned counsel for the Petitioners and the learned counsel forthe Respondents. The following substantial question of law is soughtto be raised in this appeal: “Whether on the facts and in the circumstancesof the case the Tribunal was justified in law inholding that the expenditure incurred by theassessee in India in providing facilities like airfare, train fare etc., to the fees for technicalservices and no tax is deductible at source inrespect of these expenditure?” 2. Both the learned counsel for Petitioners and the Respondents fairlystate that the issue involved in the present petition is squarely covered and answered in favour of the assessee in Commissioner of Income Tax VS. Tata Engineering Co. Ltd., (Bom.) 245 ITR (Bom.) 923. Inthe aforesaid facts and circumstances, as the issue has already beenconcluded by this court by the aforesaid judgment of this Court,dismiss the above appeal. S. RADHAKRISHNAN J A. S. AGUIAR J.