Commissioner Of Income Tax(It)-2 v. Dassault Systems Solidworks Corporation C/O Bmr And Associates Llp

4. itat 302.18.docx

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 302 OF 2018 Commissioner of Income Tax (IT)-2 ..... Appellant Vs.

M/s. Dassault Systems Solidworks Corporation C/o BMR and Associates LLP ..... Respondent Ms. Sushma Nagaraj a/w Ms. Kinjal Patel, for Appellant. Mr. Paras Savla a/w Mr. Pratik Poddar, for Respondents.

CORAM:

K.R.SHRIRAM, J & FIRDOSH P. POONIWALLA, J.

DATED :

JUNE 28, 2023 P.C.

1.

Ms. Nagraj in all fairness, as an officer of the Court, submits that the issue in this appeal is squarely covered by the judgment of the Apex Court in1 Engineering Analysis Centre of Excellence Private Limited Vs. Commissioner of Income Tax and another. At the same time, Ms. Nagraj submits that there is a review petition pending in the Supreme Court and therefore, the Court may dispose the appeal with liberty to appellant to approach this Court to either revive the appeal or file a fresh appeal in case the review petition is allowed in favour of Revenue. 2.

Appeal disposed with liberty as prayed for.

(FIRDOSH P. POONIWALLA, J) (K.R.SHRIRAM, J) (2022) 3 Supreme Court Cases 321 Urmila Ingale 1/1