In a consolidated disposal of four Income Tax Appeals, the Bench referred to a Supreme Court judgment regarding substantial questions of law and disposed of the appeals without detailed reasoning.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
Digitally signed by MEERA MEERA MAHESH MAHESH JADHAV JADHAV Date:2022.02.22 15:55:19 +0530
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3039 OF 2019
Pr. Commissioner of Income Tax-10 Mumbai….Appellant
V/s.
Procter & Gamble Hygiene & Healthcare Ltd.…Respondent
WITH
INCOME TAX APPEAL NO.929 OF 2019
Pr. Commissioner of Income Tax-10 Mumbai….Appellant
V/s.
Procter & Gamble Hygiene & Healthcare Ltd.…Respondent
WITH INCOME TAX APPEAL NO.397 OF 2021
Pr. Commissioner of Income Tax-10 Mumbai….Appellant
V/s.
Procter & Gamble Hygiene & Healthcare Ltd.…Respondent
WITH
INCOME TAX APPEAL NO.2110 OF 2019
Pr. Commissioner of Income Tax-10 Mumbai….Appellant
V/s.
Prothious Engineering Services Pvt. Ltd.…Respondent
WITH
INCOME TAX APPEAL NO.367 OF 2021
Pr. Commissioner of Income Tax-10 Mumbai….Appellant
V/s.
Prothious Engineering Services Pvt. Ltd.…Respondent
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Mr. Akhileshwar Sharma for Appellant in all Appeals
Mr. B. S. Yewale i/b Rajesh Shah & Co. for Respondent in ITXA/3039/2019
Mr. Harsh Kapadia for Respondent in ITXA/929/2019 & ITXA/397/2021
Mr. Abhishek Tilak for Respondent in ITXA/2110/2019 & ITXA/367/2021
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Meera Jadhav
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CORAM : K.R. SHRIRAM &
N.J. JAMADAR, JJ
DATED : 21st FEBRUARY 2022
P.C. :
1 Not on board. Upon mentioning taken on board.2 Mr. Sharma states that the proposed substantial questions of law arecovered by judgment of the Apex Court in Deputy Commissioner of Income
Tax Vs. Pepsi Foods Ltd.,1 and therefore, these appeals could be disposed.
3 Accordingly, appeals stand disposed.(N. J. JAMADAR, J.)(K.R. SHRIRAM, J.)
1 . (2021) 126 taxmann.com 69 (SC)
Meera Jadhav
Colour shows how this judgement treated each authority
Deputy Commissioner of Income Tax Vs. Pepsi Foods Ltd.Referred¶27
Pr. Commissioner of Income Tax-10 Mumbai
Procter & Gamble Hygiene & Healthcare Ltd.
Prothious Engineering Services Pvt. Ltd.
K.R. SHriram
N.J. Jamadar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court