DIRECTOR OF INCOME TAX vs. GALILEO INTERNATIONAL INC

IN THE HIGH COURT OF DELHI AT NEW DELHI . . . ITA 1148/2011 . ITA 1149/2011 . ITA 1150/2011 . ITA 1151/2011 . . . DIRECTOR OF INCOME TAX ..... Appellant . Through: Mr. Anupam Tripathi, Sr. Standing Counsel. . versus . . . GALILEO INTERNATIONAL INC ..... Respondent . Through: None. . ITA 466/2012 . ITA 467/2012 . ITA 468/2012 . ITA 472/2012 . . . GALILEO INTERNATIONAL INC ..... Appellant . Through: None. . . . versus . . . DIRECTOR OF INCOME TAX ..... Respondent . Through: Mr. Anupam Tripathi, Sr. Standing Counsel. . CORAM: . HON'BLE MR. JUSTICE S. RAVINDRA BHAT . HON'BLE MR. JUSTICE R.V.EASWAR . . . O R D E R . 25.09.2012 . . . C.M. APPL. 111/2011 in ITA 1148/2011, C.M. APPL. 18706/2011 in ITA 1149/2011, C.M. APPL. 18709/2011 IN ITA 1150/2011, C.M. APPL. 14334/2012 IN ITA 466/2012, C.M. APPL. 14347/2012 IN ITA 467/2012, C.M. APPL. 14351/2012 IN ITA 468/2012, C.M. APPL. 18710/2011 IN ITA 1151/2011 . . . Exemption allowed subject all just exceptions. . The applications stand disposed of. . . . C.M. APP. 14335/2012 IN ITA 466/2012, C.M. APPL. 14348/2012 IN ITA 467/2012, C.M. APPL. 14352/2012 IN ITA 468/2012, C.M. APPL. 14395/2012 IN ITA 472/2012 . . . For the reasons mentioned in the applications the Court is of the opinion that the delay be condoned. . The applications are disposed of. . . . ITA 1148/2011, ITA 1149/2011, ITA 1150/2011, ITA 1151/2011, ITA 466/2012, ITA 467/2012, ITA 468/2012 and ITA 472/2012 . . . In these matters the Revenue as well as assessee are aggrieved in some parts against the orders of the ITAT for assessment years 1999-2000 and 2000-01, 2001-02 and 2002-03. The question of law sought to be urged by the Revenue relates to the determination of the quantum of income attributed to India in respect of the assessee; the question of law sought to be urged by the assessee pertains to its chargeability to tax on the ground that it carries on business activities in India. . The Tribunal followed the previous order made by it in respect of the present assessee for the years 1995-96 to 1998-99. The appeals against that order were disposed of by a common judgment dated 25.02.2009 in ITA 1048/2008, 1049/2008, 1050/2008, 1051/2008, 1052/2008, 1053/2008, 1054/2008 and 1055/2008 and connected cases. It is not in dispute that appeals are pending by special leave before the Supreme Court against the judgment dated 25.02.2009, in Special Leave Petition No.35621/2009 and 25628/2008. The factual matrix being the same and the questions of law also being identical this Court disposes of these appeals in terms of the said judgment dated 25.02.2009. . . . . . S. RAVINDRA BHAT, J . . . . . R.V.EASWAR, J . SEPTEMBER 25, 2012/hs . . . . . $ 67 .