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        Income Tax

        2024 (5) TMI 1599 - HC - Income Tax

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        Appeal dismissed as no substantial question of law arises under settled SC precedent in income tax dispute The HC dismissed the appeal, finding no substantial question of law arose. Both parties agreed the issue was settled by the SC in Principal Commissioner ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Appeal dismissed as no substantial question of law arises under settled SC precedent in income tax dispute

                            The HC dismissed the appeal, finding no substantial question of law arose. Both parties agreed the issue was settled by the SC in Principal Commissioner of Income Tax, Vadodara v. Petrofils Cooperative Ltd., which favored the assessee.


                            The Bombay High Court, with Justices K. R. Shriram and Dr. Neela Gokhale presiding, dismissed the appeal. Counsel for both parties acknowledged that the specific question of law is addressed by the Supreme Court's decision in Principal Commissioner of Income Tax, Vadodara vs. Petrofils Cooperative Ltd. (2021) 130 taxmann.com 191 (SC), which was decided in favor of the assessee. Consequently, the Court held that "no substantial question of law arise," leading to the dismissal of the appeal.

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