Bombay High Court
Commissioner Of Income Tax (It)-4 vs Swiss Re Insurance Company Ltd on 21 January, 2019
Author: M.S. Sanklecha
Bench: Akil Kureshi, M.S. Sanklecha
Uday S. Jagtap 1183-16-ITXA-36=.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 1183 OF 2016
Commissioner of Income Tax(IT)-4 .. Appellant
v/s.
M/s. Swiss Re-insurance Company Ltd. .. Respondent
Mr. Tejveer Singh for the appellant Mr. Percy Pardiwalla a/w Mr. Niraj Sheth, Mr. Atul Jasani for the respondent CORAM : AKIL KURESHI & M.S. SANKLECHA, J.J. DATED : 21 st JANUARY, 2019 P.C.
1. The Tax Appeal is admitted for consideration on following substantial question of law :-
(i) Whether on the facts and in the circumstances of the case and in law, the Tribunal has erred in holding that the assessee company does not have any PE in India within the meaning of Article 5(1), 5(2) and 5(3) and Article 5(5) of DTAA?
2. 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 1 of 2 ::: Uploaded on - 22/01/2019 ::: Downloaded on - 23/01/2019 00:52:45 ::: Uday S. Jagtap 1183-16-ITXA-36=.doc when sought for by the Court.
3. Learned Counsel appearing for the respondent waives service.
(M.S. SANKLECHA, J.) (AKIL KURESHI, J.) 2 of 2 ::: Uploaded on - 22/01/2019 ::: Downloaded on - 23/01/2019 00:52:45 :::