The Director Of Income Tax (International Taxation), Mumbai v. M/S.deutsche Bank A.g

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.101 OF 2011 The Director of Income Tax (International Taxation), Mumbai ..Appellant. Versus M/s.Deutsche Bank A.G...Respondent. Mr.Suresh Kumar for the appellant.Mr.P.J. Pardiwala, Senior Advocate with Mr.B.D. Damodar i/by Kanga & Company for the respondent. CORAM : J.P. Devadhar &A.R. Joshi, JJ. DATE : 1[st] December 2011 P.C. : 1.Two questions of law are raised by the revenue in this appeal. 2.As regards the first question is concerned, counsel for the parties state that similar question raised by the Revenue in the assessee’s own case reported in (2006) 284 ITR 463 (Bom) has been answered in favour of the assessee and against the Revenue. Civil Appeal filed by the Revenue against the said order being Civil Appeal No.1544 of 2008 has been dismissed by the Apex Court on 26[th] August 2008. Hence, the first question cannot be entertained. As regards second question is concerned, learned Counsel for the parties state that the said question stands answered against the Revenue by the decision of this Court in the case of Commissioner of Income Tax V/s. Bank of Baroda, being Income Tax Appeal No.4169 of 2009 decided on 15[th] February 2011. In this view of the matter, the second question cannot be entertained. 4.The appeal is accordingly dismissed with no order as to costs. (A.R. Joshi, J.) (J.P. Devadhar, J.)