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ITA 379/2007 & connected matters Page 1
HIGH COURT OF DELHI
HIGH COURT OF DELHI
Reserved on: 08.07.2013
Date of Decision: 31.07.2013
ITA 379/2007
THE COMMISSIONER OF INCOME TAX XVI ....Appellant
THE COMMISSIONER OF INCOME TAX XVI ....Appellant
VERSUS
SH. SASHI MUKUNDAN ..... Respondent
ITA 387/2008
THE COMMISSIONER OF INCOME TAX XVI ...Appellant
THE COMMISSIONER OF INCOME TAX XVI ...Appellant
VERSUS
MR. SHORT DONALD ..... Respondent
ITA 212/2009
THE COMMISSIONER OF INCOME TAX …...Appellant
THE COMMISSIONER OF INCOME TAX …...Appellant
VERSUS
MR. FUMIO GOTO ..... Respondent
ITA 15/2010
THE COMMISSIONER OF INCOME TAX-XIV.....Appellant
THE COMMISSIONER OF INCOME TAX-XIV.....Appellant
VERSUS
MR. DUNCAN ETHERINGTION ..... Respondent
ITA 351/2010
THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant
THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant
VERSUS
SH. YASHIMITSU ZAUTSU ..... Respondent
ITA 408/2010
VERSUS
SH. IKUJU YABUKI ..... Respondent
ITA 450/2010
2013:DHC:3763-DB
2013:DHC:3763-DB
ITA 379/2007 & connected matters Page 2
VERSUS
SHRI TOSHIHORU SUNAHARA ..... Respondent
ITA 534/2010
VERSUS
SOJITZ CORPORATION AS AGENT ..... Respondent
ITA 635/2010
VERSUS
SH. YASHIMITSU ZAUTSU ..... Respondent
ITA 1354/2010
VERSUS
SH. JASWINDER SINGH .... Respondent
ITA 1556/2010
VERSUS
MR. MOHAMMAD RAUFF NABI BAX ..... Respondent
ITA 1561/2010
VERSUS
MR. MOHAMMAD RAUFF NABI BAX ..... Respondent
ITA 370/2011
VERSUS
GORAM WESTERBERG ..... Respondent
ITA 1557/2010
VERSUS
MR. JOHN TRIPLETT ..... Respondent
ITA 379/2007 & connected matters Page 3
REV. PET. 708/2011 IN ITA 1369/2010
VERSUS
SH. FUMIO GOTO ..... Respondent
ITA 761/2005
VERSUS
MR. K.P.HOSTELLEY ..... Respondent
ITA 798/2005
VERSUS
MR. YOSHIO KUBO ..... Respondent
ITA 800/2005
VERSUS
MR. YOSHIO KUBO ..... Respondent
ITA 680/2007
VERSUS
SH. MOHAN RAI ..... Respondent
ITA 681/2007
THE COMMISSIONER OF INCOME TAX XVI ..... Appellant
THE COMMISSIONER OF INCOME TAX XVI ..... Appellant
VERSUS
SH. MOHAN RAI ..... Respondent
ITA 1215/2008
COMMISSIONER OF INCOME TAX DELHI XIV ..... Appellant
COMMISSIONER OF INCOME TAX DELHI XIV ..... Appellant
VERSUS
MR. GHORAYEB EMILE, C/O AIR FRANCE ..... Respondent
ITA 494/2010
ITA 379/2007 & connected matters Page 4
VERSUS
SH. HIROYASU KITADA ..... Respondent
ITA 508/2010
VERSUS
SH. HIROYASU KITADA ..... Respondent
ITA 577/2010
VERSUS
MR. SCOTT R BAYMAN ..... Respondent
ITA 631/2010
VERSUS
SH. VENKAT RAO SHRIDHAR ..... Respondent
ITA 699/2010
VERSUS
MR. JEROME SUDAN ..... Respondent
ITA 1912/2010
VERSUS
SH. PANKAJ SHAH ..... Respondent
ITA 528/2011
VERSUS
SH. MARCH FRANCOIS JEAN SOULACROUP ..... Respondent
…..Appearance
Through: Mr. Rajiv Tyagi with Mr. Ajay Kumar, Mr. Gyanendra Sharma and Ms. Renu Narula, Advocates, for respondent in ITA 379/07.
…..Appearance
Through: Mr. Rajiv Tyagi with Mr. Ajay Kumar, Mr. Gyanendra Sharma and Ms. Renu Narula, Advocates, for respondent in ITA 379/07.
ITA 379/2007 & connected matters Page 5
Mr. Pawan Sharma with Ms. Madhavi Swaroop, Advocates, in ITA 15/2010.
Mr. Piyush Kaushik, Advocate, in ITA 450/10 & ITA
534/10.
Ms. Amita Kalkal Chaudhary, Proxy for Mr. Naresh Kaushik, Advocate, in ITA 1354/10.
Mr. S. Ganesh, Sr. Advocate with Mr. Pawan Sharma, Ms. Madhavi Swaroop, Ms. Roohina Dua and Ms. Preeti Goel, Advocates, in ITA 577/10.
Mr. Satyen Sethi with Mr. Arta Trana Panda, Advocates, in ITA 1912/10.
Ms. Shreya Verma, Advocate, for Respondent in ITA
681/07 & ITA 1215/08.
Mr. Salil Kapoor, Mr. Vikas Jain, Mr. Manomeet Dalal and Ms. Preity Goel, Advocates, for
Respondents in ITA 212/09, ITA 1556/10, 1561/10, 1369/10, 370/11, 494/10, 508/10 and ITA 631/10.
Mr. Pawan Sharma with Ms. Madhavi Swaroop, Advocates, in ITA 15/2010.
Mr. Piyush Kaushik, Advocate, in ITA 450/10 & ITA
534/10.
Ms. Amita Kalkal Chaudhary, Proxy for Mr. Naresh Kaushik, Advocate, in ITA 1354/10.
Mr. S. Ganesh, Sr. Advocate with Mr. Pawan Sharma, Ms. Madhavi Swaroop, Ms. Roohina Dua and Ms. Preeti Goel, Advocates, in ITA 577/10.
Mr. Satyen Sethi with Mr. Arta Trana Panda, Advocates, in ITA 1912/10.
Ms. Shreya Verma, Advocate, for Respondent in ITA
681/07 & ITA 1215/08.
Mr. Salil Kapoor, Mr. Vikas Jain, Mr. Manomeet Dalal and Ms. Preity Goel, Advocates, for
Respondents in ITA 212/09, ITA 1556/10, 1561/10, 1369/10, 370/11, 494/10, 508/10 and ITA 631/10.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE R.V. EASWAR MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE R.V. EASWAR MR. JUSTICE S. RAVINDRA BHAT
JUDGMENT
1. For detailed judgment please see ITA 441/2003 titled YOSHIO KUBO vs.
COMMISSIONER OF INCOME TAX.
S. RAVINDRA BHAT (JUDGE)
R.V. EASWAR (JUDGE) JULY 31, 2013