Bombay High Court
Commissioner Of Income Tax (It)-4 vs Star Gruise (India) Travel Services ... on 21 January, 2020
Bench: Ujjal Bhuyan, Milind N. Jadhav
18. os itxa 1608-17.doc
R.M. AMBERKAR
(Private Secretary)
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
O.O.C.J.
INCOME TAX APPEAL NO. 1608 OF 2017
Commissioner of Income Tax - 4 .. Appellant
Versus
M/s. Star Cruise (India) Travel Services P Ltd .. Respondent
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Mr. Tejveer Singh for the Appellant
Mr. Sameer Dalal for the Respondent
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CORAM : UJJAL BHUYAN &
MILIND N. JADHAV, JJ.
DATE : JANUARY 21, 2020.
P.C.:
1. Heard learned counsel for the parties.
2. This appeal relates to the assessment year 2013-14.
3. The appeal is admitted on the following substantial question of law:-
" Whether on the facts and in the circumstances of the case and in law, the ITAT was correct in law in holding that the gross receipt received by SCML as principal from the agents is not chargeable to tax under Section 5(2)(a) of the Income Tax Act, 1961?"
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18. os itxa 1608-17.doc
4. Mr. Dalal, the learned counsel waives service for the respondent.
5. To be listed along with Income Tax Appeal No. 1448 of 2017 and other connected appeals as well as Income Tax Appeal Nos. 5586 of 2010 and 5588 of 2010.
[ MILIND N. JADHAV, J. ] [ UJJAL BHUYAN, J. ] Digitally signed by Ravindra Ravindra M. Amberkar M. Date:
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