Partly allowed

Director of Income Tax v. M/S Royal Airways Ltd.

Delhi HC8 May 2018ITA/1007/2006

Case brief

AI extract

What is this about?

This written order dismissed the ITAT's issues and allowed appeals to the extent necessary to set aside impugned orders. The High Court restored the matters to the ITAT, directing it to hear cases and record findings based on DTAA provisions within six months. The decision refers to the judgment in ITA 772/2004.

What did the court decide?

Impugned orders set aside; issues restored to ITAT to proceed to hear cases in light of DTAA and enact; final order to be made within six months.

Director of Income Tax Vs M/S Royal Airways Ltd. — Income Tax | Delhi HC (2018)

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* IN THE HIGH COURT OF DELHI AT NEW DELHI

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Reserved on: 22.03.2018 Pronounced on: 08.05.2018

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ITA 15/2005
DIRECTOR OF INCOME TAX INTER. T ..... Appellant
versus
M/S. MODILUFT LTD. ..... Respondent
+ ITA 146/2005
DIRECTOR OF INCOME TAX ..... Appellant
versus
M/S. MODILUFT LTD. ..... Respondent
+ ITA 832/2006
+ ITA 837/2006
+ ITA 838/2006
+ ITA 839/2006
+ ITA 840/2006
+ ITA 841/2006
+ ITA 842/2006
+ ITA 843/2006
+ ITA 844/2006
+ ITA 845/2006
+ ITA 846/2006
+ ITA 847/2006
+ ITA 1006/2006
+ ITA 1007/2006
+ ITA 1008/2006
+ ITA 1009/2006
+ ITA 1010/2006
+ ITA 1014/2006
+ ITA 1015/2006
DIRECTOR OF INCOME TAX ..... Appellant
versus
M/S. ROYAL AIRWAYS LTD. ..... Respondent
Through: Sh. Rahul Chaudhary, Sr. Standing Counsel, for appellant
in ITA 772/2004, ITA 15/2005, ITA 832/2006, ITA 838/2006,

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ITA 15/2005 & connected matters

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Page 1 of 2

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ITA 839/2006, ITA 840/2006, ITA 841/2006, ITA 843/2006, ITA 846/2006, ITA 1008/2006, ITA 1009/2006 & ITA 1015/2006. Sh. Raghvendra Singh, Advocate, for appellant in ITA 146/2005. Sh. Zoheb Hossain, Sr. Standing Counsel, for appellant in ITA 837/2006, ITA 839/2006, ITA 842/2006, ITA 844/2006, ITA 845/2006, ITA 847/2006, ITA 1006/2006, ITA 1007/2006, ITA 1010/2006 & ITA 1014/2006.

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Sh. M.S. Syali, Sr. Advocate with Sh. Satyen Sethi, Sh. A.T. Panda, Ms. Gargi Sethee, Sh. Vikrant. A. Maheshwari and Sh. Tarun Singh, Advocates, for respondent.

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CORAM:

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HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A.K. CHAWLA

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MR. JUSTICE S. RAVINDRA BHAT

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% 1. The appeals are allowed to the extent that the impugned orders are set aside; the issue is restored to the file of the ITAT which shall now proceed to hear the cases and render its findings in the light of the provisions of DTAA and the other provisions of the Act, in accordance with law. The ITAT’s final order shall be made within six months. The questions of law are answered accordingly.

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For detailed judgment, the decision dated 08.05.2018 in ITA 772/2004 may be referred to.

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S. RAVINDRA BHAT (JUDGE)

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A.K. CHAWLA (JUDGE)

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MAY 08, 2018

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ITA 15/2005 & connected matters

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Page 2 of 2

Director of Income Tax v. M/S Royal Airways Ltd.

Case brief

What is this about?

What did the court decide?

Director of Income Tax v. M/S Royal Airways Ltd.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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