Bombay High Court
The Commissioner Of Income Tax ... vs Atos Information Technology Hk Ltd on 14 June, 2023
Author: M.M.Sathaye
Bench: K.R.Shriram, M.M.Sathaye
Yugandhara Patil
3-ITXA-1669-2017.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 1669 OF 2017
WITH
INCOME TAX APPEAL NO. 168 OF 2018
WITH
INCOME TAX APPEAL NO. 170 OF 2018
WITH
INCOME TAX APPEAL NO. 192 OF 2018
WITH
INCOME TAX APPEAL NO. 609 OF 2018
WITH
INCOME TAX APPEAL NO. 606 OF 2018
WITH
INCOME TAX APPEAL NO. 656 OF 2018
The Commissioner Of Income
International Taxation - 1 ...Appellant
Versus
Atos Information Technology Hk Ltd. ...Respondent
******
Mr. P.C.Chhotaray for Appellant.
Mr. P.J. Pardiwalla, Senior Advocate a/w Mr. Madhur Agrawal i/b Mr. Atul K. Jasani for Respondents.
****** CORAM: K.R.SHRIRAM & M.M.SATHAYE JJ.
DATE : 14th JUNE 2023 P.C. :-
1. Having heard counsel for both sides, we are of the opinion that the Appeals raise substantial question of law. These Appeals are admitted on the substantial question of law which reads as under :
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Yugandhara Patil 3-ITXA-1669-2017.doc QUESTION OF LAW I. Whether on the facts and in the circumstances of the case, the Hon'ble ITAT was justified in holding that the amount received by the assessee from the Standard Chartered Bank on account of the Cocteau Agreement are not taxable as Royalty under Section 9(1)(vi) and/or Fee for Technical Services under Section 9(1)(vii) of the Income-Tax Act, 1961?
2. Respondent waives service.
3. This substantial question of law will apply to all the Appeals listed today. Theses Appeals be listed for hearing alongwith Income Tax Appeal No. 2532 of 2011 for final hearing on 21st July 2023.
4. The Registrar (Judicial) / Registrar, High Court, Original Side, Bombay to ensure that the original record in relation to these Appeals is summoned from the tribunal and offered for inspection of the parties. This paper book is treated sufficient for the purpose of admission of these Appeals. However, the Registry must further ensure preparation of complete paper book in accordance with the Rules. The Registry in the first instance must send intimation of admission of these Appeals enclosing therewith a copy of this order so as to enable the Tribunal to act accordingly. [M.M.SATHAYE,J.] [K.R.SHRIRAM, J.] 2 /2 ::: Uploaded on - 17/06/2023 ::: Downloaded on - 18/06/2023 03:23:45 :::