Case Note & Summary
The Director of Income Tax (International Taxation) appealed against an order of the Income Tax Appellate Tribunal in favor of M/s Safmarine Container Lines NV. The High Court noted that the issue and facts were identical to those in Income Tax Appeal No.410 of 2012, which had been decided earlier that day. Applying the same reasoning, the court found that no substantial question of law arose in this appeal. Consequently, the appeal was dismissed without any order as to costs.
Headnote
A) Income Tax - Substantial Question of Law - Dismissal of Appeal - The appeal was dismissed as it raised no substantial question of law, following the reasoning in a companion appeal (Income Tax Appeal No.410 of 2012) decided on the same day. (Para 1)
Issue of Consideration
Whether the appeal raises any substantial question of law.
Final Decision
The appeal is dismissed as it raises no substantial question of law. No order as to costs.
Law Points
- Substantial question of law
- Precedent
- Dismissal of appeal
