COMMISSIONER OF INCOME TAX-2, MUMBAI Vs. HONGKONG AND SHANGHAI BANKING CORPN. LTD.
LAWS(SC)-2019-8-189
SUPREME COURT OF INDIA
Decided on
August 16,2019
Commissioner Of Income Tax-2, Mumbai
Appellant
VERSUS
Hongkong And Shanghai Banking Corpn. Ltd.
Respondents
JUDGEMENT
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(1.) Delay condoned.
(2.) Since the tax effect involved in this matter is less than Rs.2 crores, we see no reason to interfere in this matter. The special leave petition is dismissed, leaving all the questions of law open.
(3.) Pending application(s), if any, shall stand disposed of.;
(2.) Since the tax effect involved in this matter is less than Rs.2 crores, we see no reason to interfere in this matter. The special leave petition is dismissed, leaving all the questions of law open.
(3.) Pending application(s), if any, shall stand disposed of.;
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