In The Director Of Income Tax (International Taxation), Mumbai v. Reliance Infocomm Limited, the High Court (2011) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is accordingly dismissed with no order as to costs.
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 JURISDICTION
INCOME TAX APPEAL NO.22 OF 2011ANDINCOME TAX APPEAL NO.23 OF 2011ANDINCOME TAX APPEAL NO.76 OF 2011
The Director of Income Tax (International Taxation), Mumbai ..Appellant.
Versus
Reliance Infocomm Limited..Respondent.
Mr.Suresh Kumar for the appellant.Mr.B.G. Yewale i/by Rajesh Shah & Company for the respondent.
CORAM : J.P. Devadhar &A.R. Joshi, JJ. DATE : 16th November 2011
P.C. :
1.Counsel for the Revenue fairly states that similar question raised by the Revenue in the case of Director of Income Tax (International Taxation) V/s. Tata Chemicals Limited, being Income Tax Appeal (L) No.881 of 2008 has been dismissed by this Court on 18[th] June 2009 and the Special Leave Petition filed against the said decision is pending before the Supreme Court.
2.Since the question raised in this appeal stands answered against the Revenue, we see no merit to entertain this appeal. The appeal is accordingly dismissed with no order as to costs.
(A.R. Joshi, J.)
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