Bombay High Court
Bnp Paribas Sa (Formerly Known As Banque ... vs Additional Director Of Income-Tax ... on 26 February, 2019
Bench: Akil Kureshi, M.S. Sanklecha
4. os itxa 1748-1752-1750-16.doc
R.M. AMBERKAR
(Private Secretary)
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
O.O.C.J.
INCOME TAX APPEAL NO. 1748 OF 2016
WITH
INCOME TAX APPEAL NO. 1752 OF 2016
INCOME TAX APPEAL NO. 1750 OF 2016
BNP Paribas SA
[formerly known as Banque Nationale de Paris] .. Appellant
Versus
Assistant Director of Income Tax
(International Taxation) - Range 3, Mumbai & Anr. .. Respondents
...................
Mr. F.V. Irani i/by Mr. Atul Jasani for the Appellant
Mr. Charanjeet Chanderpal a/w Ms. Pragya Chandra for the
Respondents
...................
CORAM : AKIL KURESHI &
M.S. SANKLECHA, JJ.
DATE : FEBRUARY 26, 2019.
P.C.:
1. Heard.
2. The appeals are admitted for consideration of following substantial question of law:-
" Whether on a true and proper construction of Section 90(1), Section 90(2) and Explanation to Section 90 of the Act read with Article 26(2) of the India-France DTAA, the Tribunal was justified in upholding that the appellant is not entitled to the benefit of "Non-discrimination"
clause of the India-France DTAA in respect of the rate of tax to be applied to income chargeable to tax in India?"
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4. os itxa 1748-1752-1750-16.doc
3. Registry is directed to communicate copy of this order to the Tribunal. This would enable the Tribunal to keep papers and the proceedings relating to the present appeal available, to be produced when sought for by the Court.
4. Learned counsel appearing for the respondent waives service.
[ M.S. SANKLECHA, J. ] [ AKIL KURESHI, J ]
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