The Director Of Income Tax ( ... vs Van Oord Dredging And Marine ...

ID: F2J-C-2603
Court: Bombay High Court
Case number: INCOME TAX APPEAL NO. 2463 OF 2011
Decision date: 2018-12-05
DISMISSED

Finin2min decision brief

Bombay High Court ruling in INCOME TAX APPEAL NO. 2463 OF 2011. Operative-order extract: 3 Therefore, this Appeal is dismissed, as not pressed.

Why this ruling matters

This page provides the complete searchable court text, source provenance and operative-order context for a current income-tax ruling. Application depends on the assessment year, statutory text and binding jurisdiction.

Editorial control: The complete court text below controls. Later appellate history is marked Check required and has not been inferred.

Complete judgment

Download complete local reference PDF

Read complete searchable court text

[Cites 1, Cited by 0] Bombay High Court The Director Of Income Tax ( ... vs Van Oord Dredging And Marine ... on 5 December, 2018 Author: M.S.Sanklecha Bench: Akil Kureshi, M.S.Sanklecha itxa-2463-2011 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2463 OF 2011 The Director of Income Tax (International Taxation)-I .. Appellant. v/s. Van Oord Dredging and Marine Contractors BV .. Respondent. Mr. Suresh Kumar, for the Appellant. Mr. A. K. Jasani, for the Respondent. CORAM: AKIL KURESHI & M.S.SANKLECHA, JJ. DATE : 5th DECEMBER, 2018. P.C:- This Appeal under Section 260-A of the Income Tax Act, 1961 (the Act), challenges the order passed by the Income Tax Appellate Tribunal (the Tribunal). 2 Mr. Suresh Kumar, learned Counsel for the Revenue, states that he has been instructed not to press this appeal. This for the reason that the tax effect in this appeal is less than Rs.50 lakhs as provided in CBDT Circular No.3 of 2018 dated 11th July, 2018. 3 Therefore, this Appeal is dismissed, as not pressed. 4 Refund of Court Fees, if any, as per Rules. (M.S.SANKLECHA,J.) (AKIL KURESHI,J.) S.R.JOSHI 1 of 1 ::: Uploaded on - 06/12/2018 ::: Downloaded on - 29/12/2018 07:04:46 :::

Practitioner verification checklist

Confirm the assessment year and the statutory version considered.
Separate the binding ratio from fact-specific findings and procedural directions.
Check territorial jurisdiction, appealability and any later stay, review or reversal.
Reconcile cited sections and monetary thresholds with the law applicable to the user’s period.

Questions answered

What did the court decide?

Bombay High Court ruling in INCOME TAX APPEAL NO. 2463 OF 2011. Operative-order extract: 3 Therefore, this Appeal is dismissed, as not pressed.

Which case and court does this page cover?

INCOME TAX APPEAL NO. 2463 OF 2011, decided by Bombay High Court on 2018-12-05.

Is the complete judgment available?

Yes. The complete searchable public court text appears on this page and in the downloadable local reference PDF.

What should be checked before relying on this ruling?

Verify the assessment year, applicable statutory text, territorial and appellate jurisdiction, and any later appeal, review, stay or contrary binding authority.

Source details

Public searchable court-copy reproduction
Official Bombay High Court portal

Official-source status: court portal identified; a judgment-specific stable official deep link is not asserted unless supplied by the court portal.