(Rohinton Fali Nariman and Navin Sinha, JJ.)
Principal Officer, Honda Access Asia and Oceania Co. Ltd. ________________________________________________ Appellant;
v.
Asst. Director of Income Tax, Noida and Others ______ Respondent(s).
Civil Appeal No. 19659 of 2017 [Arising out of SLP(C) No. 26927 of 2014], decided on November 23, 2017
With
Civil Appeal No. 19669 of 2017 @ SLP(C) No. 26828 of 2014, Civil Appeal No. 19673 of 2017 @ SLP(C) No 26862 of 2014, Civil Appeal No. 19660 of 2017 @ SLP(C) No 26830 of 2014, Civil Appeal No. 19655 of 2017 @ SLP(C) No 26878 of 2014, Civil Appeal No. 19667 of 2017 @ SLP(C) No 26827 of 2014, Civil Appeal No. 19668 of 2017 @ SLP(C) No 26976 of 2014, Civil Appeal No. 19661 of 2017 @ SLP(C) No 26825 of 2014 Civil Appeal No. 19657 of 2017 @ SLP(C) No 26974 of 2014 Civil Appeal No. 19671 of 2017 @ SLP(C) No 26824 of 2014 Civil Appeal No. 19672 of 2017 @ SLP(C) No 26804 of 2014 Civil Appeal No. 19656 of 2017 @ SLP(C) No 26985 of 2014 Civil Appeal No. 19674 of 2017 @ SLP(C) No 8136 of 2015 Civil Appeal No. 19658 of 2017 @ SLP(C) No 8125 of 2015 Civil Appeal No. 19666 of 2017 @ SLP(C) No 8078 of 2015 Civil Appeal No. 19670 of 2017 @ SLP(C) No 8138 of 2015
The Order of the court was delivered by
Order
1. Leave granted. In view of the fact that the Dispute Resolution Panel has found that there is no permanent establishment in India, the judgment1 of the High Court is set aside and the appeals are allowed accordingly.
Petition(s) for Special Leave to Appeal (C) No(s). 25363 of 2014
Honda Motor Co. Ltd., Japan __________________________ Petitioner
v.
Asstt. Director of Income Tax & Ors _________________ Respondent(s)
(Only 26826 of 2014, 26803 of 2014, 7526 of 2015, 26978 of 2014, 26841 of 2014, 26829 of 2014, 8142 of 2015, 26878 of 2014, 26985 of 2014, 26974 of 2014, 8125 of 2015, 26927 of 2014, 26830 of 2014, 26825 of 2014, 8136 of 2015, 26862 of 2014, 26804 of 2014, 26824 of 2014, 8138 of 2015, 26828 of 2014, 26976 of 2014, 26827 of 2014 and 8078 of 2015 to be listed on 23.11.2017.)
WITH
SLP(C) No. 7526/2015 (XI)
SLP(C) No. 8136/2015 (XI)
SLP(C) No. 8125/2015 (XI)
SLP(C) No. 8078/2015 (XI)
SLP(C) No. 8142/2015 (XI)
SLP(C) No. 8138/2015 (XI)
SLP(C) No. 26927/2014 (XI)
SLP(C) No. 26828/2014 (XI)
SLP(C) No. 26862/2014 (XI)
SLP(C) No. 26830/2014 (XI)
SLP(C) No. 26878/2014 (XI)
SLP(C) No. 26827/2014 (XI)
SLP(C) No. 26978/2014 (XI)
SLP(C) No. 26976/2014 (XI)
SLP(C) No. 26841/2014 (XI)
SLP(C) No. 26825/2014 (XI)
SLP(C) No. 26829/2014 (XI)
SLP(C) No. 26826/2014 (XI)
SLP(C) No. 26974/2014 (XI)
SLP(C) No. 26824/2014 (XI)
SLP(C) No. 26804/2014 (XI)
SLP(C) No. 26985/2014 (XI)
SLP(C) No. 26803/2014 (XI)
Date : 23/11/2017 These petitions were called on for hearing today.
(Before Rohinton Fali Nariman and Navin Sinha, JJ.)
For Petitioner(s) Mr. P.P. Tripathi, Sr. Adv.
Mr. Tarun Gulati, Adv.
Mr. Kishore Kunal, Adv.
Mr. Manish Rastogi, Adv.
Mr. Pranav Bansal, Adv.
Mr. Prashant Tahiliani, Adv.
Mr. Shashi Mathews, Adv.
Mr. R. Chandrachud, AOR
For Respondent(s) Mr. Y.P. Adhyaru, Sr. Adv.
Ms. Niranjana Singh, Adv.
Mr. Pravesh Thakur, Adv.
Mr. S.A. Haseeb, Adv.
Mr. Arijit Prasad, Adv.
Mr. Sarad Kumar Singhaania, Adv.
Mr. H.R. Rao, Adv.
Mr. T.M. Singh, Adv.
Mr. Arun Kumar Singh, Adv.
Mrs. Anil Katiyar, AOR
UPON hearing the counsel the Court made the following
ORDER
SLP(C) No. 26927 of 2014, 26828 of 214, 26862 of 2014, 26830 of 2014, 26878 of 2014, 26827 of 2014, 26976 of 2014, 26825 of 2014, 26974 of 2014, 26824 of 2014, 26804 of 2014, 26985 of 2014, 8136 of 2015, 8125 of 2015, 8078 of 2015 and 8138 of 2015:
2. Leave granted. The appeals are allowed in terms of the signed order.
3. Rest of the matters.
4. Heard in-part. List these matters on Tuesday i.e. 05.12.2017.
———
1 LG Electronics Inc. v. Director of Income Tax, International Taxation, 2014 SCC OnLine All 12718 : (2014) 368 ITR 401
