SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 17456/2015 (Arising out of impugned final judgment and order dated 07/11/2014 in WP No. 458/2005 passed by High Court Of Calcutta) ASSISTANT DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) AND ANR. Petitioner(s) VERSUS P & O NEDLLOYD LTD. AND ANR. Respondent(s) (with office report) WITH SLP(C) No. 24217/2015 Office Report) S.L.P.(C)...CC No. 11920/2016 (With (With appln.(s) for c/delay in refiling SLP and appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 10314/2016 (With appln.(s) for c/delay in filing SLP and Office Report) Date : 02/09/2016 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE DR. JUSTICE D.Y. CHANDRACHUD For Petitioner(s) Ms. Pinky Anand, ASG Mr. Manish, Adv. Mr. Pravesh Thakur, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Porus F. Kaka, Sr. Adv. Mr. Manish Kanth, Adv. Mr. Rustom B. Hathikhanawala,Adv. Signature Not Verified Digitally signed by ASHWANI KUMAR Date: 2016.09.05 17:19:10 IST Reason: UPON hearing counsel Court made following ORDER issue raised by Revenue now stands settled in view of 2 decision taken by Government of India itself which is contained in communication No. DCIT(IT)/2(1)/Kol/P&O Nedlloyd/2016-17/130 dated 24.08.2016 addressed by Office of Deputy Commissioner of Income-Tax (International Taxation), Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107 to respondent(s)/assessee(s) which reads as under: To Principal Officer, Principal Officer, Maersk Line UK Maersk Line BV c/o Maersk(India) Private c/o Maersk(India) Private Limited Limited 12A, Tower A, Urmi Estate, A/B, Jasmine Tower, 401/402, Ganapatrao Khadam Marg, Lower 4th Floor, Shakespeare Sarani, Parel, Mumbai 400013, Circus Avenue, Kolkata, Maharashtra. West Bengal-700017. Madam/Sir, Sub:- Request for certified copy of MAP resolution letter-Matter Reg. Kindly refer to your letter dated 22.08.2016. MAP resolution order dated 02.08.2016, received from office of Competent Authority of India, CBDT, Ministry of Finance is enclosed herewith. In this connection, you are also requested to furnish your acceptance or rejection of said order in accordance with provisions of Rule 44H(1)(i) of Income Tax Rules, 1962. This may please be treated as most urgent. Yours sincerely, sd/- (P.G.Chaudhury) DCIT(IT), Circle-2(1), Kolkata. Learned counsel for respondent(s)/assessee(s) submits that respondent(s)/assessee(s) has given its acceptance to terms 3 contained in MAP resolution order dated 02.08.2016. In view thereof, present special leave petitions do not survive and are dismissed as having become infructuous. (Ashwani Thakur) (Tapan Kr. Chakraborty) COURT MASTER COURT MASTER Assistant Director of income-tax (International Taxation) and Anr. v. P & O Nedlloyd Ltd. and Anr