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The Commissioner of Income Tax-8 Versus M/s. TCL India Holdings Pvt. Ltd.

2016 (5) TMI 454 - BOMBAY HIGH COURT

Mumbai has a Chief Principal Commissioner of Income Tax at the helm of all the Chief Commissioners in Mumbai. Thus they must be having a system in place of keeping a record of question of law which have been admitted or dismissed by this Court so that a consistent stand is taken by the Revenue when a similar questions arises before the same or different bench of this Court. - Income Tax Appeal No. 2287 of 2013 - Dated:- 18-4-2016 - M. S. Sanklecha And A. K. Menon, JJ. For the Petitioner : Mr. Ar .....

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ransactions of the Assessee i.e. at entity level. 2. A similar issue which was raised by the Revenue before this Court in Commissioner of Income Tax Vs. M/s. Tara Jewels Exports Pvt. Ltd. (Income Tax Appeal No.1814 of 2013) decided on 5th October, 2015, Commissioner of Income Tax Vs. Goldstar Jewellery Design (P.)Ltd. (2016) 67 taxmann.com 86 (Bombay) and Commissioner of Income Tax Vs. Ratilal Becharlal & Sons (2016) 65 taxmann.com 155(Bombay) by the Revenue while challenging the orders of t .....

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order of this Court in Commissioner of Income Tax Vs. Global Jewellery Pvt. Ltd. (Income Tax Appeal No.1395 of 2013) where similar questions as raised herein has been admitted on 16th April, 2015 for consideration. It must be pointed out that the above order of admission in Global Jewellery Pvt. Ltd. (supra) was not pointed out to this Court while passing order in M/s. Tara Jewels Exports Pvt. Ltd.(supra), Goldstar Jewellwery Design (P.)Ltd. and M/s. Ratilal Becharlal & Sons (supra). This t .....

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has been appointed to oversee the litigation in Courts on behalf of the Revenue. It may be pointed out that the Revenue was represented by the same counsel in Global Jewellery Pvt. Ltd. (supra) and in M/s. Tara Jewels Exports Pvt. Ltd. (supra) i.e. the first in the three cases referred to above. Moreover the same counsel in M/s. Goldstar Jewellery Design (P.) Ltd. (supra) did not dispute that this issue is concluded against the Revenue by the decision in M/s. Tara Jewels Exports Pvt. Ltd. (supra .....

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is directed to serve a copy of this order upon the Chief Commissioner of Income Tax. 6. In the above view, at Mr. Pinto's request, this Appeal is adjourned to 18th April, 2016 to enable Mr. Pinto to inform us on the aforesaid queries raised by us in para 4 hereinabove. 2. Today when the appeal was called out, Mr. Pinto informs us that the order dated 16th April, 2015 passed by this Court in Global Jewellery Pvt. Ltd.(supra), has now been served upon on Global Jewellery Pvt. Ltd. on 14th Apr .....

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