Accounts Receivables Management Services India Pvt. Ltd. Successor To Gill Entertainment Pvt Ltd v. Deptuy Commissioner Of Income Tax Circle 6 (1) (1) Mumbai

12-WP-2535-2024 (OS).doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 2535 OF 2024 Accounts Receivables Management Services India Pvt. Ltd. Successor To Gill Entertainment Pvt Ltd

...Petitioner

Versus

Deptuy Commissioner Of Income Tax Circle 6 (1) (1) Mumbai

...Respondent

__________ Mr. Madhur Agrawal i/b. PDS Legal and Mr. Yash Prakash, for the Petitioner. Mr. Akhileshwar Sharma, for the Respondent.

__________ CORAM :

G. S. KULKARNI & ADVAIT M. SETHNA, JJ.

DATE :

9 DECEMBER 2024 P.C.:

1.

We are informed by Mr. Agrawal, learned counsel for the petitioner - assessee that the present proceeding would stand covered by the decision of the Supreme Court in the case of PCIT V. Maruti Suzuki India Ltd.1. Also the issue in the petition would be covered by the decision of this Court in Hexaware Technologies Limited v/s. Assistant Commissioner of Income Tax & Others2. However, he would fairly submit that the petition can itself be disposed by following the decision of the Supreme Court in PCIT V. Maruti (Supra) and as also followed by this Court in Uber India Systems Private Limited vs. Assistant Commissioner of Income & Ors.3. 1.

(2019) 107 Taxmann.com 2.

(2024) 464 ITR 430 3.

Writ Petition (L) No.23562 of 2024 Pallavi Wargaonkar, PS

12-WP-2535-2024 (OS).doc We shall hear the parties on the adjourned date of hearing. 2.

Stand over to 18 December 2024.

3.

Ad-interim orders, if any, passed earlier shall continue to operate till the adjourned date of hearing.

[ADVAIT M. SETHNA, J.] [G. S. KULKARNI, J.] by PALLAVI MAHENDRA WARGAONKAR Date:

2024.12.16 21:41:58 +0530 PALLAVI MAHENDRA WARGAONKAR Pallavi Wargaonkar, PS