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Supreme Court - Daily Orders

Commissioner Of Income Tax ... vs M/S Sumitomo Corporation on 29 June, 2016

Bench: Kurian Joseph, Rohinton Fali Nariman

     ITEM NO.24                           COURT NO.11                SECTION IIIA

                               S U P R E M E C O U R T O F     I N D I A
                                       RECORD OF PROCEEDINGS

     Petition(s) for Special Leave to Appeal (C).......... of 2016
                                   (CC No. 9158/2016)

     (Arising out of impugned final judgment and order dated 16/11/2015
     in ITA No. 717/2014 passed by the High Court of Delhi at New Delhi)


     COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-3Petitioner(s)

                                                 VERSUS

     M/S SUMITOMO CORPORATION                                        Respondent(s)

     (with appln. (s) for c/delay in filing SLP)

     WITH

     S.L.P.(C)...CC No. 11506/2016
     (With appln.(s) for c/delay in filing SLP and Office Report)

     WITH

      S.L.P.(C)...CC No. 11531/2016
     (With appln.(s) for c/delay in filing SLP and Office Report)


     Date : 29/06/2016 These petitions were called on for hearing today.

     CORAM :
                         HON'BLE MR. JUSTICE KURIAN JOSEPH
                         HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN


     For Petitioner(s)              Mr. Ranjit Kumar, S.G.
                                    Mr. Ajay Sharma, Adv.
                                    Mr. B.K. Satija, Adv.
                                    Mrs. Anil Katiyar,Adv.

     For Respondent(s)              Mr.   C.S. Agarwal, Sr.Adv.
                                    Ms.   Pushpa Sharma, Adv.
                                    Mr.   Bhargava V. Desai,Adv.
                                    Ms.   Akriti Dewan, Adv.
                                    Mr.   Madhur Aggarwal, Adv.
Signature Not Verified

Digitally signed by
JAYANT KUMAR ARORA
Date: 2016.06.30
17:07:55 IST
Reason:
                                - 2 -


         UPON hearing the counsel the Court made the following
                            O R D E R

Delay condoned.

The essential question is whether Article 12(2) or 12(5) of the Agreement which is applicable in these cases.

In the facts of these cases, we are not inclined to go into this aspect.

The special leave petitions are, accordingly, dismissed.

Pending application(s) shall stand disposed of. However, the question of law is kept open.





    (Rajni Mukhi)                              (Chander Bala)
      SR. P.A.                                  COURT MASTER