In The Director Of Income Tax (International Taxation), Mumbai v. Shri Gangaram Jatwani, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeals are dismissed accordingly 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.1191 OF 2009ANDINCOME TAX APPEAL NO.1193 OF 2009
The Director of Income Tax (International Taxation), Mumbai..Appellant.
Versus
Shri Gangaram Jatwani
..Respondent.
Mr.Suresh Kumar for the appellant.
Mr.Pardiwala, Senior counsel with Mr.Damodar i/by Kanga & Co. for the respondent.
CORAM : V.C. DAGA & J.P. DEVADHAR, JJ.
DATE : 4TH SEPTEMBER 2009
P.C. :
1.Heard learned counsel for the revenue. He fairly states that the question as framed in these appeals is covered by the judgment of this Court in the case of Director of Income Tax (International Taxation) Vs. NGC Network Asia LLCreported in (2009) 313 ITR 187 (Bom) in favour of the assessee and against the revenue.
2.In the light of that, there is no merit in these appeals. The appeals are dismissed accordingly with no order as to costs.
(J.P. Devadhar, J.)
(V.C. Daga, J.)
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue