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ITA 15/2005 & connected matters
HIGH COURT OF DELHI
HIGH COURT OF DELHI
Reserved on: 22.03.2018 Pronounced on: 08.05.2018
ITA 15/2005
DIRECTOR OF INCOME TAX INTER. T ..... Appellant
DIRECTOR OF INCOME TAX INTER. T ..... Appellant
VERSUS
M/S. MODILUFT LTD. ..... Respondent
ITA 146/2005
DIRECTOR OF INCOME TAX ..... Appellant
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
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, 2018:DHC:3016-DB
Through: Sh. Rahul Chaudhary, Sr. Standing Counsel, for appellant in ITA 772/2004, ITA 15/2005, ITA 832/2006, ITA 838/2006, 2018:DHC:3016-DB
ITA 15/2005 & connected matters
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.
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.
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.
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.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE A.K. CHAWLA MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE A.K. CHAWLA MR. JUSTICE S. RAVINDRA BHAT
JUDGMENT
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.
2. For detailed judgment, the decision dated 08.05.2018 in ITA 772/2004 may be referred to.
S. RAVINDRA BHAT
(JUDGE)
A.K. CHAWLA (JUDGE) MAY 08, 2018