Galileo International Inc vs Director of Income Tax | Delhi High Court 2012

'-~ """ $-10 to 17 * IN THE mGH COURT OF DELm AT NEW DELm + ITA 1148/2011 + ITA 1149/2011 + ITA 1150/2011 + ITA 115112011 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 46812012 + ITA 472/2012 GALl LEO INTERNATIONAL INC ..... Appellant Through: None. versus DIRECTOR OF INCOME TAX ..... Respondent Through: Mr. Anupam Tripathi, Sr. Standing Counsel. CORAM: HON'BLE MR. JUSTICE S. RA VINDRA BHAT HON'BLE MR. JUSTICE R.V.EASW AR ORDER % 25.09.2012 C.M. APPL. 11112011 in ITA 114812011. C.M. APPL. 1870612011 in ITA 114912011. C.M. APPL. 1870912011 IN ITA 115012011. C.M. APPL. 14334/2012 IN ITA 46612012. C.M. APPL.1434712012 IN ITA 46712012. C.M. APPL. 1435112012 IN ITA 46812012. C.M. APPL. 1871012011 IN ITA 115112011 Exemption allowed subject all just exceptions. 2012:DHC:7855-DB

, '.~ The applications stand disposed of. CoM. APP. 1433512011 IN ITA 46612011. C.M. APPL. 1434812011 IN ITA 46712011. C.M. APPL 1435212011 IN ITA 468/2011. C.M. APPL. 1439512011 IN ITA 472/2011 For the reasons mentioned in the applications the Court is of the opinion that the delay be condoned. The applications are disposed of. ITA 114812011. ITA 114912011. ITA 115012011. ITA 115112011. TIA 46612011. ITA 46712011. ITA 46812011 & ITA 47212011 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, 105112008, 1052/2008, 1053/2008, 1054/2008 & 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.3562112009 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. RA VINDRA BRAT, J L4~. R. V.EASW AR, J -, 2012:DHC:7855-DB

GALILEO INTERNATIONAL INC vs. DIRECTOR OF INCOME TAX