Pr. Commissioner of Income-tax v. Martin and Harris Laboratories Ltd
[Citation -2019-LL-0917-87]

Citation 2019-LL-0917-87
Appellant Name Pr. Commissioner of Income-tax
Respondent Name Martin and Harris Laboratories Ltd.
Court HIGH COURT OF BOMBAY
Relevant Act Income-tax
Date of Order 17/09/2019
Assessment Year 2008-09
Judgment View Judgment
Keyword Tags deduction of tax at source • reimbursement of expense
Bot Summary: By this appeal under Section 260A of the Income Tax Act, 1961, the appellant Revenue seeks to challenge the order passed by the Income Tax Appellate Tribunal dated 25th May, 2016. By the impugned order, the Tribunal dismissed the appeal filed by the appellant Revenue challenging the order passed by the Commissioner of Income Tax. The present appeal pertains to Assessment Year 2008-09. The appellant has placed the following question of law for our consideration as according to the appellant it gives rise to substantial a question of law :- 1 of 2 Uday S. Jagtap 969-17-ITXA-11.doc Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that there is no requirement of invoking the provisions of Section 40(a)(ia) of the Act in the hands of the assessee income in case of reimbursement made by the assessee of the expenses 4. It is an agreed position between the parties that the issue of deduction of tax at source on reimbursement of expenses stands concluded in favour of the respondent and against the Revenue by the decision of this Court. In the above view, the question as framed does not give rise to any substantial question of law.


IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 969 of 2017 Pr. Commissioner of Income Tax Appellant v/s. M/s. Martin and Harris Laboratories Ltd. Respondent Mr. Suresh Kumar for appellant Mr. Salil Kapoor, Sumit Dalchandani and Mr. Jitendra Singh for respondent CORAM : M.S. SANKLECHA & NITIN JAMDAR, J.J. DATED : 17th SEPTEMBER, 2019 P.C. 1. By this appeal under Section 260A of Income Tax Act, 1961, appellant Revenue seeks to challenge order passed by Income Tax Appellate Tribunal dated 25th May, 2016. By impugned order, Tribunal dismissed appeal filed by appellant Revenue challenging order passed by Commissioner of Income Tax (Appeals). 2. present appeal pertains to Assessment Year 2008-09. 3. appellant has placed following question of law for our consideration as according to appellant it gives rise to substantial question of law :- 1 of 2 Uday S. Jagtap 969-17-ITXA-11=.doc (i) Whether on facts and in circumstances of case, Tribunal was right in law in holding that there is no requirement of invoking provisions of Section 40(a)(ia) of Act in hands of assessee income in case of reimbursement made by assessee of expenses ? 4. It is agreed position between parties that issue of deduction of tax at source on reimbursement of expenses stands concluded in favour of respondent and against Revenue by decision of this Court. Our attention is invited to decisions of this Court in cases of DIT (International Taxation) Vs. Kruppe Udhe GMBH1, CIT-II vs. OCB Engineers2, CIT-4 Vs. Karma energy Ltd.3, CIT Vs. Siemens Aktiongesellschaft 4, Pr. CIT Vs. Goldmansach (India) Finance Pvt.5 and Pr. CIT Vs. M/s. ITD Cemindin JV6. 5. In above view, question as framed does not give rise to any substantial question of law. Thus, not entertained. 6. appeal is dismissed. (NITIN JAMDAR, J.) (M.S. SANKLECHA, J.) 1 (2013) 354, ITR 173 2 (2013) 32 taxmann.com 271 3 (2015) 375 ITR 264 4 (2009) 310 ITR 320 5 (ITA No. 1742/2016) 6 (ITA No. 1649/2016) 2 of 2 Pr. Commissioner of Income-tax v. Martin and Harris Laboratories Ltd
Report Error