In The Director Of Income Tax (International Taxation v. M/S.abacus International Private Limited, Mumbai, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is 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 (L) NO.1210 OF 2009
The Director of Income Tax (International Taxation)..Appellant.
Versus
M/s.Abacus International Private Limited, Mumbai..Respondent.
Mr.Parag Vyas for the appellant.
Mr.Atul K. Jasani for the respondent.
CORAM : V.C. DAGA &J.P. DEVADHAR, JJ.
DATE : 21ST JULY, 2009
P.C. :
1.The question as framed in this appeal is covered by the judgment of this Court in the case of Director if Income Tax (InternationalTaxation) Vs. NGC Network Asia LLCreported in (2009) 222 CTR (Bom) 86.
2.In the light of that, there is no merit in this appeal. The appeal is dismissed accordingly with no order as to costs.
(J.P. Devadhar, J.)
(V.C. Daga, J.)
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