Citation : 2024 Latest Caselaw 26128 Bom
Judgement Date : 3 October, 2024
2024:BHC-GOA:1732-DB WP-198 & 199-2016
2024:BHC-GOA:1732-DB
Niti
IN THE HIGH COURT OF BOMBAY AT GOA
WRIT PETITION NOS.198 AND 199 OF 2016
Vedanta Ltd. (Formerly known
as Sesa Sterlite Limited/Sesa
Goa Limited), Sesa Ghor, 20
EDC Complex, Patto, Panjim,
Goa 403001. ... PETITIONER
Versus
1. The Assistant Commissioner
of Income-tax, Circle 1 (1)
having his office at Aaykar
Bhavan, Panaji, Goa 403001.
2. The Commissioner of
Income-tax, having his office at
Patto, Aaykar Bhavan, Panaji
Goa 403001.
3. The Union of India,
Through the Ministry of
Finance, North Block, New
Delhi 110001. ... RESPONDENTS
Mr Percy Pardiwala, Senior Advocate with Mr Pranav Kakodkar,
Advocate for the Petitioner.
Ms Susan Linhares, Standing Counsel with Ms Epsy Fernandes,
Advocate for the Respondent Nos.1 and 2.
CORAM: M. S. KARNIK &
VALMIKI MENEZES, JJ.
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WP-198 & 199-2016
Reserved on : 19th SEPTEMBER 2024
Pronounced on: 3rd OCTOBER 2024
JUDGMENT :
(Per M.S. Karnik, J.)
1.
2.
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₹
₹
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(1981) 1 SCC 653 9 28
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417 ITR 774
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₹
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162 Taxmann 238 24 28
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384 ITR 113 25 28
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υ
45 Taxmasnn 546
16 Taxmann 250
106 Taxmann 312
286 ITR 618
117 Taxmann 825
439 ITR 323
41 Taxmann 183 26 28
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VALMIKI MENEZES, J. M. S. KARNIK, J.
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