Dismissing an income tax appeal and related applications regarding tax on expatriate salaries and Section 115JB applicability, as the issue was covered in a prior common order for the same assessee.
Appeal dismissed along with pending applications.
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* IN THE HIGH COURT OF DELHI AT NEW DELHI
COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-3 ..... Appellant Through Mr. Asheesh Jain, Sr. Standing Counsel with Mr. Shahrukh Ejaz, Adv.
versus
THE BANK OF TOKYO MITSUBISHI UFJ LTD ..... Respondent Through Mr. Tarun Gulati and Mr. Sparsh Bhargava, Advs.
CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA
O R D E R
% 15.05.2018
The issues pressed by the Revenue with respect to bringing to tax salary paid to expatriate employees and the applicability of Section 115JB of the Income Tax Act, 1961 to the respondent-assessee, are covered by previous common order of this Court for AY 2007-08 and 2008-09 in respect of the same assessee [ Principal Commissioner of Income Tax (Central-1) vs. The Bank of Tokyo Mitsubishi UFJ Ltd.].
No substantial question of law arises. The appeal is dismissed along with the pending applications.
S. RAVINDRA BHAT, J
A. K. CHAWLA, J
MAY 15, 2018 rc
2 issues framed by the court
Whether salary paid to expatriate employees is taxable and whether Section 115JB applies to the assessee.
Whether substantial question of law arises in this appeal.
Colour shows how this judgement treated each authority
Principal Commissioner of Income Tax (Central-1) vs. The Bank of Tokyo Mitsubishi UFJ Ltd.Referred¶10
1 provisions across 1 enactments
Commissioner of Income Tax International Taxation-3
The Bank of Tokyo Mitsubishi UFJ Ltd
S. Ravindra Bhat
A. K. Chawla
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
