DIRECTOR OF INCOME TAX D vs. M/S ROYAL AIRWAYS LTD.

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ITA/840/2006HC DelhiDLHC01062335200608 May 2018Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court set aside the impugned orders and restored the issues to the file of the ITAT. The ITAT was directed to re-hear the cases and pass fresh findings considering the DTAA and other relevant provisions of the Act.

What were the facts?

The appeals involved issues related to the interpretation of Double Taxation Avoidance Agreements (DTAA) and other provisions of the Income Tax Act. The High Court reviewed previous orders passed by the ITAT.

What were the issues?

The primary issue was the correct interpretation and application of Double Taxation Avoidance Agreements (DTAA) in conjunction with the Income Tax Act.

Which sections of the Income-tax Act were involved?

Not explicitly mentioned in the provided text, but implied to include DTAA provisions and other sections of the Income Tax Act.

AI-generated summary — verify with the full judgment below

ITA 15/2005 & connected matters Page 1 of 2

* IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on: 22.03.2018 Pronounced on: 08.05.2018

+ ITA 15/2005 DIRECTOR OF INCOME TAX INTER. T ..... Appellant versus M/S. MODILUFT LTD.

..... Respondent

+ ITA 146/2005 DIRECTOR OF INCOME TAX

..... Appellant versus M/S. MODILUFT LTD.

..... Respondent

+ ITA 832/2006 + ITA 837/2006 + ITA 838/2006 + ITA 839/2006 + ITA 840/2006 + ITA 841/2006 + ITA 842/2006 + ITA 843/2006 + ITA 844/2006 + ITA 845/2006 + ITA 846/2006 + ITA 847/2006 + ITA 1006/2006 + ITA 1007/2006 + ITA 1008/2006 + ITA 1009/2006 + ITA 1010/2006 + ITA 1014/2006 + ITA 1015/2006 DIRECTOR OF INCOME TAX

..... Appellant versus M/S. ROYAL AIRWAYS LTD.

..... Respondent Through: Sh. Rahul Chaudhary, Sr. Standing Counsel, for appellant in ITA 772/2004, ITA 15/2005, ITA 832/2006, ITA 838/2006,

ITA 15/2005 & connected matters Page 2 of 2

ITA 839/2006, ITA 840/2006, ITA 841/2006, ITA 843/2006, ITA 846/2006, ITA 1008/2006, ITA 1009/2006 & ITA 1015/2006. Sh. Raghvendra Singh, Advocate, for appellant in ITA 146/2005. Sh. Zoheb Hossain, Sr. Standing Counsel, for appellant in ITA 837/2006, ITA 839/2006, ITA 842/2006, ITA 844/2006, ITA 845/2006, ITA 847/2006, ITA 1006/2006, ITA 1007/2006, ITA 1010/2006 & ITA 1014/2006. Sh. M.S. Syali, Sr. Advocate with Sh. Satyen Sethi, Sh. A.T. Panda, Ms. Gargi Sethee, Sh. Vikrant. A. Maheshwari and Sh. Tarun Singh, Advocates, for respondent. CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A.K. CHAWLA

MR. JUSTICE S. RAVINDRA BHAT % 1. The appeals are allowed to the extent that the impugned orders are set aside; the issue is restored to the file of the ITAT which shall now proceed to hear the cases and render its findings in the light of the provisions of DTAA and the other provisions of the Act, in accordance with law. The ITAT’s final order shall be made within six months. The questions of law are answered accordingly. 2. For detailed judgment, the decision dated 08.05.2018 in ITA 772/2004 may be referred to.

S. RAVINDRA BHAT (JUDGE)

A.K. CHAWLA (JUDGE) MAY 08, 2018

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