Income Tax appeal against an Income Tax Appellate Tribunal order; the Revenue conceded the issues were covered by the Supreme Court's Mitsubishi Corporation decision, and the appeal was dismissed.
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$~55
versus
RAYTHEON COMPANY ..... Respondent Through: Mr. Nageswar Rao and Ms. Viyushti Rawat, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
O R D E R % 22.01.2024
Mr. Bhatia, learned counsel representing the appellant fairly concedes that the issues which arise from the order of the Income Tax Appellate Tribunal stand concluded against the Revenue in light of the judgment rendered by the Supreme Court in Director of Income-Tax, New Delhi vs. Mitsubishi Corporation [2021 SCC OnLine SC 736].
In view of the aforesaid, the appeal along with pending application shall stand dismissed.
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J. JANUARY 22, 2024/ neha
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1 issue framed by the court
Whether the appeal survives in light of the Supreme Court's decision in Director of Income-Tax vs. Mitsubishi Corporation concluding the issues against the Revenue.
Colour shows how this judgement treated each authority
Director of Income-Tax, New Delhi vs. Mitsubishi CorporationFollowed¶9
[2021 SCC OnLine SC 736] · Who else cites this
The Commissioner of Income Tax - International Taxation -3
Raytheon Company
Yashwant Varma
Purushaindra Kumar Kaurav
As recorded by the court registry
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