IN THE DELHI HIGH COURT

RAJIV SHAKDHER

CIT v. Mitsubishi Corporation India (P) Ltd.

ITA No. 180/2014

16 February, 2024

Appellant by: Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Adv.

Respondent by: M.S. Syali, Sr. Advocate with Mr Mayank Nagi, Ms Husnal Syali Nagi, Mr Tarun Singh and Mr Sandeep Yadav, Advs.

Rajiv Shakdher, J.

Preface

1. This appeal concerns Assessment Year (assessment year) 2006-07. Via the instant appeal, the appellant/revenue seeks to assail the order dated 23.08.2013 passed by the Income Tax Appellate Tribunal (in short, Tribunal).

1.1 The record shows that the instant appeal was admitted on 29-4-2014 when the coordinate bench framed the following questions of law:

(i) Whether the ITAT fell into error in holding that Section 40(a)(i) of the Income Tax Act, 1961 cannot be applied in view of the provisions of the Double Tax Avoidance Agreement between the Indian (sic) and Japan and India and the US?