The Director Of Income Tax(It)-1 v. M/S. Varian Medical Systems (India)Private Ltd

ASN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1261 OF 2012 The Director of Income Tax(IT)-1. v. M/s. Varian Medical Systems (India)Private Ltd. ..Appellant. ..Respondent. Mr. Rejveer Singh for the Appellant.Mr. B. Damodar for the Respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ. DATE : 09TH JANUARY, 2013 PC: This appeal by the revenue against the order dated 2/4/2012 of the Tribunal raises the following question of law for consideration of this Court. Whether on the facts and in the circumstances of the case and in law the Tribunal was right in holding that the assessee is not a PE of Varian Group USA and accordingly, the business profit attributable to the PE is not taxable in India? 2)The Advocate for the appellant and the respondent are agreed that the aforesaid question is covered by the order dated 30/6/2011 in assessee's own case in Income Tax Appeal No.3174 ASN of 2010 dismissing the revenue's appeal. 3)In view of the above, no substantial question of law arises in this case. Therefore, this appeal is dismissed with no order as to costs. (M.S.SANKELCHA, J.) (J.P. DEVADHAR, J.)