Bombay High Court
The Commissioner Of Income Tax ... vs Atomstroyexport on 7 June, 2022
Author: N.R. Borkar
Bench: Nitin Jamdar, N.R. Borkar
901-itxa-1710-17.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 1710 OF 2017
The Commissioner of Income
Tax International Taxation-1 ...Appellant
V/s.
M/s. Atomstroyexport c/o Nuclear
Power Corporation of India Ltd. ...Respondent
Mr. Prakash C. Chhotary for the Appellant.
Mr. Porus Kaka, Senior Advocate alonwith Mr. Manish Kanth i/b
M.V. Kini and Company for the Respondent.
CORAM : NITIN JAMDAR &
N.R. BORKAR, JJ.
DATE : 7 June 2022. P.C. :
Heard learned Counsel for the parties.
2. This Appeal relates to assessment years 2007-08, 2008-09, 2011-12.
3. Appeal is admitted on the following substantial question of law:
"Whether the Tribunal erred in directing to exclude MJ Jadhav 1/2 ::: Uploaded on - 13/06/2022 ::: Downloaded on - 25/12/2022 08:15:20 ::: 901-itxa-1710-17.doc the amounts received by the assessee on account of Offshore Supply Contracts from computation of it's total income under Section 44BBB of the Act and whether the Tribunal correctly interpreted the provisions of Section 44BBB of the Act and the terms of India - Russia DTAA on this aspect?
4. Mr. Manish Kanth, learned Counsel waives service for the Respondent.
5. Registry is directed to communicate copy of this order to the Tribunal. This would enable the Tribunal to keep papers and proceedings relating to the present appeal available, to be produced when sought for by the Court.
(N.R. BORKAR, J.) (NITIN JAMDAR, J.) MJ Jadhav 2/2 ::: Uploaded on - 13/06/2022 ::: Downloaded on - 25/12/2022 08:15:20 :::