Bombay High Court
Commissioner Of Income Tax (It)-4 vs M/S. Star Cruises Management Ltd on 8 January, 2019
Author: B. P. Colabawalla
Bench: Akil Kureshi, B. P. Colabawalla
Ladda
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL No. 1012 of 2016.
Commissioner of Income-tax (IT)4 ..Appellant.
Vs
M/s Star Cruises Management Ltd. ..Respondent.
Mr. Tejveer Singh, Advocate for the Appellant.
Mr. Sameer Dalal, Advocate for the Respondent.
CORAM : AKIL KURESHI &
B. P. COLABAWALLA, JJ.
DATED :- 8TH JANUARY, 2019.
P.C. :
1. Heard.
2. Tax appeal is admitted for consideration of following substantial questions of law :-
(a) Whether on the facts and in the circumstances of the case and in law, the Tribunal is correct in law in holding that the tax is not deductible at source on payments to Star Cruises Management Ltd. (SCML)out of the sale proceeds of cruise tickets books by the assessee, and, therefore, consequential levy of tax and interest under Section 201 (1) and 201(1A) by the Assessing Officer?1/2
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(b) Whether on the facts and in the circumstances of the case and in law, the Tribunal is correct in law in holding that the gross receipt received by the SCML as principal from the agents is chargeable to tax under Section 5 (2) (a) of the Income-tax Act, 1961?
3 To be heard alongwith Income Tax Appeal No. 1782 of 2013.
4 Mr Sameer Dalal, learned Advocate waives service for the Respondent.
5 Registry is directed to communicate a copy of this order to the Tribunal. This would enable the Tribunal to keep the papers and proceedings relating to the present appeal available, to be produced when sought for by the Court. (B.P. COLABAWALLA, J.) (AKIL KURESHI, J) 2/2 35-itxa-1012-16.doc ::: Uploaded on - 09/01/2019 ::: Downloaded on - 10/01/2019 23:14:54 :::