The Pr. Commissioner Of Income Tax Tds 1 v. M/S. Express Transport Pvt. Ltd

rsk 1 903-ITXA-828-17.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.828 OF 2017WITH INCOME TAX APPEAL NO.1904 OF 2019 WITH INCOME TAX APPEAL NO.1294 OF 2019 WITH INCOME TAX APPEAL NO.693 OF 2019 The Pr. Commissioner of Income Tax TDS 1 Vs. M/s. Express Transport Pvt. Ltd. ...Appellant ...Respondent ------- Mr. P. C. Chhotaray for Appellant. Mr. K. Gopal a/w. Ms. Aarti Sathe, Ms. Aasavari Kadam, Mr. Om Kandalkarfor Respondent. ------- CORAM DATED :K. R. SHRIRAM &AMIT B. BORKAR, JJ.:7 DECEMBER 2021. P. C.: Mr. Chhotaray states that Assessing Officer is correct and the CIT(A) has been incorrect and the ITAT is also wrong. 2.We have gone through orders passed and there are twoconcurrent factual findings which concluded that the Assessing Officer rsk 2 903-ITXA-828-17.doc was wrong. The payments made by respondent was not made for mereuse of space but represented charges paid to statutory custodians inconnection with services rendered for obtaining customs clearance ofimport/export of goods. We do not see this as a case to be admitted. 3.Mr. Chhotaray tenders an additional ground. 4.In view of the above order dismissing the appeals, thequestion of considering this additional ground also does not arise. Appeals dismissed. (AMIT B. BORKAR, J.) ( K. R. SHRIRAM, J.) Digitally signedby RAJESHWARIRAJESHWARISUBODHSUBODHKARVEKARVEDate:2021.12.1016:05:46 +0530