The Delhi High Court dismissed an Income Tax appeal. The court noted that the legal arguments relied solely on Section 44BB of the Income Tax Act, 1961, and the non-hire status of plant supply was undisputed, finding no ground to entertain the appeal.
The appeals are dismissed and shall stand dismissed.
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$~24 & 25
THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Ruchir Bhatia, SSC
versus
VETCO GRAY PTE LTD. ..... Respondent Through: Mr. Sachit Jolly, Ms. Disha Jham, Ms. Soumya Singh, Mr. Devansh Jain, Mr. Aditya Rathore & Mr. Abhydaya Shankar Bajpai, Advs.
25
THE COMMISSIONER OF INCOME TAX -
INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Ruchir Bhatia, SSC
versus VETCO GRAY PTE LTD. ..... Respondent Through: Mr. Sachit Jolly, Ms. Disha Jham, Ms. Soumya Singh, Mr. Devansh Jain, Mr. Aditya Rathore & Mr. Abhydaya Shankar Bajpai, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
O R D E R % 04.04.2024
Having heard Mr. Bhatia and Mr. Jolly, learned counsels appearing for respective sides, we take note of the order passed by us on 21 January 2024 in terms of which we discern that the questions of
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/04/2024 at 12:01:02
law which were proposed for our consideration rested solely upon Section 44BB of the Income Tax Act, 1961. The fact that the supply of plant and machinery was not on hire basis was not disputed on behalf of the appellants.
In that view of the matter, we find no ground to entertain the appeal or to admit them on the questions of law as suggested.
The appeals fails and shall stand dismissed.
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J.
APRIL 4, 2024/ neha
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/04/2024 at 12:01:02
2 issues framed by the court
Whether the appeal can be entertained or admitted on the questions of law proposed for consideration.
Whether the supply of plant and machinery was on hire basis.
1 provisions across 1 enactments
Commissioner of Income Tax - International Taxation-3
VETCO GRAY PTE LTD.
Yashwant Varma
Purushaindra Kumar Kaurav
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
