The Commissioner Of Income Tax v. Salgaocar Mining Industries Pvt. Ltd.…

IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO.15 OF 2016 The Commissioner of Income Tax … Appellant Versus Salgaocar Mining Industries Pvt. Ltd.… Respondent Ms. Susan Linhares, Standing Counsel for the Appellant.Shri A.D. Bhobe with Ms. K. Govekar, Advocate for the Respondent. Coram :- M.S. SONAK & DAMA SESHADRI NAIDU, JJ. Date :- 29[th] September 2020 ORAL ORDER : The Counsel for the parties state that they have no objection tothis Bench taking up this matter, merely because the issue involved inthis appeal is covered by the decision of this Court in the case of TheCommissioner of Income Tax V/s. Salgaocar Mining Industries Pvt.Ltd.(Tax Appeal No.4 of 2018) decided on 09.07.2019. 2.Since, there is no dispute that the issue raised in this appeal iscovered by the reasoning in the decision dated 09.07.2019 in Tax AppealNo.4 of 2018, we dispose of this appeal, as well, by adopting thereasoning in the said matter. Accordingly, the substantial question of lawframed in this appeal is decided against the Revenue and in favour of the Assessee. 3.The appeal is disposed of in the aforesaid terms. DAMA SESHADRI NAIDU, J.NH M.S. SONAK, J.