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Reliance Communications Ltd. (Formerly Known As M/s Reliance Infocomm Ltd.) Versus The Deputy Director of Income-Tax (International Tax) 2 (1) , Mumbai

2016 (4) TMI 133 - BOMBAY HIGH COURT

Notice of Motion - seeking stay of recovery of the disputed tax of ₹ 62.69 crores - Held that:- Court has been adjourning the present Motion from time to time is because, it appeared that the disposal of the Miscellaneous Application before the Tribunal is imminent. Therefore, this Court was of the view that it may be advisable to not invest time on the appeal and the stay application as in case the Miscellaneous Application is allowed, then the question of entertaining the appeal from the .....

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rendered useless in case, the Tribunal allows the Miscellaneous Application.

In view of the fact that Miscellaneous Application is now listed on 1st April, 2016 before the Tribunal, it appears to us from the submission made before us that the disposal of the Miscellaneous Application is likely to take place in the very near future, it would be appropriate to adjourn this Notice of Motion, while granting ad-interim relief in terms of prayer clause (a) to the Motion. - Notice of Motion .....

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ptember, 2013 of the Income Tax Appellate Tribunal (Tribunal). 2. The aforesaid demand was made consequent to the order dated 6th September, 2013 of the Tribunal by letter dated 19th February, 2014 addressed by the Deputy Director of the Income-Tax to the applicant. The impugned order of the Tribunal dated 6th September, 2013 disposed of 130 appeals. Thereafter the appellant and other similarly placed group companies filed 129 Miscellaneous applications. The applicant filed its Miscellaneous App .....

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Applicant's case that each of these contracts are differently worded and its impact would have to be considered individually dependent upon the terms of each contract. It is also contended that the entire issue stands concluded in the applicant's favour by the decision of a coordinate Bench of the Tribunal in DDIT vs. Solid Works Corporation (51 SOT Page 34) (Mum.) as well as the decision of the Delhi High Court in DIT Vs. Ericsson A.B. (204 Taxman 192). In so far as decision of the Tri .....

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, this misreading of the order is a mistake apparent from the record. 3. Thereafter, on 12th December, 2013 the applicant filed an appeal to this Court from the order dated 6th September, 2013 of the Tribunal, which has led to the demand of ₹ 62.69 crores. As pointed out above, this demand of ₹ 62.69 crores was raised by the communication dated 19th February, 2014 received from the Deputy Director of Income Tax. In the above circumstances, the applicant took out this Notice of Motion .....

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. This has led to the relisting of the Miscellaneous Application before the Tribunal and it was last listed on board of the Tribunal on 18th March, 2014. At that time, the Special Counsel appearing for the Revenue sought an adjournment. It is now posted for hearing on 1st April, 2016. 4. The reason that this Court has been adjourning the present Motion from time to time is because, it appeared that the disposal of the Miscellaneous Application before the Tribunal is imminent. Therefore, this Cou .....

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