In The Director Of Income Tax(International Taxation) – I v. M/S Set Satellite (Singapore)Pte. Ltd, the High Court (2011) dismissed the appeal. The decision went in favour of the assessee.
Decision: In this view of the matter the Appeal is 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 BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL (L) NO.801 OF 2011
The Director of Income Tax(International Taxation) – I
Vs.
M/s Set Satellite (Singapore)Pte. Ltd.
.. Appellant.
.. Respondent.
Mr. Suresh Kumar for the Appellant.Mr. Jay Sanghavi i/b PDS Legal for Respondent.
P.C.
This Appeal is filed by the Revenue against the order of the ITAT rejecting the Miscellaneous Application filed by the Revenue against the original order of the ITAT. This Court in the case of CHEM AMIT vs. ACIT reported in 2005 ITR (Vol.272) 397 has held that no Appeal is maintainable against an order of the ITAT rejecting the Miscellaneous Application. In this view of the matter the Appeal is dismissed with no order as to costs.
(J.P. DEVADHAR, J.)
(K.K. TATED, J.)
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