1 17, 17.1 - ITXA 825, 826- 2017.doc Sequeira IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 825 OF 2017 (Sr.No.17) And INCOME TAX APPEAL NO. 826 OF 2017 (Sr.No.17.1) Commissioner of Income Tax (International Taxation 1) Mumbai .. Appellant Vs BNP Paribas SA .. Respondent Ms.S.V.Bharucha, for Appellant. Mr.F.V.Irani i/b Mr.Atul K.Jasani, for Respondent. CORAM : M.S.SANKLECHA & NITIN JAMDAR, JJ. Date : 27 August, 2019. P.C. : Heard. 2. Both these Appeals under section 260 of Income Tax Act, 1961 (the Act ) challenge common order dated 31 March 2016 passed by Income Tax Appellate Tribunal, Mumbai ( Tribunal ). Appeals relate to Assessment Years 2008-09 and 2009-10. Thus two Appeals. 3. Ms.Bharucha, learned counsel appearing in support of these Appeals urges only following question of law for our ::: Uploaded on - 31/08/2019 ::: Downloaded on - 04/09/2019 09:19:14 ::: 2 17, 17.1 - ITXA 825, 826- 2017.doc consideration. Whether on facts and in circumstances of case and in law, Tribunal has erred in holding that data processing fees paid by India branch of Assessee bank to Singapore branch was not taxable in India? 4. Tribunal placed reliance upon orders of its Coordinate Bench for Assessment Year 2006-07 in respect of same Assessee raising same issue while allowing appeal of Assessee. We are informed that from order of Co-ordinate bench of Tribunal for Assessment Year 2006-07, Revenue filed appeal to this Court being Income Tax Appeal No.1192 of 2015 raising this very issue. This Court s order did not entertain this question as proposed therein on grounds that same in facts of case was academic in nature. This for reason what was being paid by Indian entity to its Singapore branch was only in nature of reimbursement of expenses. This finding of fact was not challenged in Revenue s appeal for Assessment Year 2006-07 or in these appeals for Assessment Year 2008-09 and 2009-10. Revenue has not been able to show any difference in facts and/or in law in subject Assessment Years to that in Assessment Year 2006- 07. Therefore, above decision of this Court for Assessment Year 2006-07 will apply in these two Appeals. ::: Uploaded on - 31/08/2019 ::: Downloaded on - 04/09/2019 09:19:14 ::: 3 17, 17.1 - ITXA 825, 826- 2017.doc 5. Therefore in view of reasons stated in our order dated 20 March 2018 passed in Income Tax Appeal No.1192 of 2015 relating to Assessment Year 2006-07, identical question as proposed in two appeals do not give rise to any substantial question of law. Thus not entertained. 6. Both Appeals are dismissed. (NITIN JAMDAR, J.) (M.S.SANKLECHA, J.) ::: Uploaded on - 31/08/2019 ::: Downloaded on - 04/09/2019 09:19:14 ::: Commissioner of Income-tax (International Taxation 1) Mumbai v. BNP Paribas SA