In The Commissioner Of Income Tax v. M/S Sesa Goa Ltd, the High Court decided the matter.
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(IT) NO. 938 OF 2015
The Principle Commissioner Income Tax -2V/SM/s Velingkar Brothers
....Appellants....Respondent
WITH
INCOME TAX APPEAL(IT) NO. 947 OF 2015
Commissioner Of Income TaxV/SM/s Sesa Goa Ltd
....Appellants....Respondent
WITH
INCOME TAX APPEAL(IT) NO. 967 OF 2015
Sesa Goa LimitedV/S
The Joint Commissioner Of Income-tax
....Appellants....Respondent
WITH
INCOME TAX APPEAL(IT) NO. 977 OF 2015
The Commissioner Of Income TaxV/SInfrastructure Logistics Pvt. Ltd.
....Appellants....Respondent
WITH
INCOME TAX APPEAL(IT) NO. 983 OF 2015
The Commissioner Of Income Tax
V/S
....Appellants
M/s Sesa Goa Ltd
....Respondent
WITH
INCOME TAX APPEAL(IT) NO. 954 OF 2015
The Commissioner Of Income TaxV/SM/s. Sesa Goa Ltd.
....Appellants....Respondent
WITH
INCOME TAX APPEAL(IT) NO. 968 OF 2015
Sesa Goa Limited....AppellantsV/SThe Joint Commissioner Of Income Tax....Respondent
WITH
INCOME TAX APPEAL(IT) NO. 974 OF 2015
The Commissioner Of Income TaxV/SPrime Minerals Exports Pvt. Ltd.
....Appellants....Respondent
WITH
INCOME TAX APPEAL(IT) NO. 975 OF 2015
Commissioner Of Income TaxV/SM/s Edc Ltd.
....Appellants....Respondent
WITH
INCOME TAX APPEAL(IT) NO. 971 OF 2015
Commissioner Of Income Tax
V/S
....Appellants
M/s Sociedade De Fomento Industrial Pvt. Ltd.
....Respondent
CORAM : A.S. OKA &
A. K. MENON, JJDATE : 15th November, 2017
P.C. : Wrongly on board as already transferred to Goa Bench.
( ASSOCIATE )
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