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SLP dismissed as withdrawn in view of Circular no 7/2016 dated 7-3-2016 against High Court's ruling that where non-resident companies together as consortium took up turnkey contract from an Indian Company in absence of sufficient degree of

SUPREME COURT OF INDIA
 

SPECIAL LEAVE TO APPEAL (C) NOS. 34138
TO 34141 OF 2014, 19147 & 21379 OF 2015
 

Director of Income-tax..................................................................................Appellant.
v.
Linde AG Linde Engineering Division ...........................................................Respondent
 

KURIAN JOSEPH AND ROHINTON FALI NARIMAN, JJ.
 
Date :AUGUST  26, 2016 
 
Appearances

K. Radhakrishnan, Sr. Adv., Ms. Rekha Pandey, Ms. Ritu Gupta and Mrs. Anil Katiyar, Advs. for the Petitioner.
P.J. Pardiwalla, Sr. Adv., Rajan Bhatia, K.V. Mohan, Tarun Gulati, Kishore Kunal, Pranav Bansal, Manish Rastogi, Rajan Navet and Pradeep Kumar Bakshi, Advs. for the Respondent.


Section 2(31) read with section 4 and 9 of the Income Tax Act, 1961 — Association of person — SLP dismissed as withdrawn in view of Circular no 7/2016 dated 7-3-2016 against High Court's ruling that where non-resident companies together as consortium took up turnkey contract from an Indian Company in absence of sufficient degree of joint action between consortium members in either execution or management of project, consortium would not be deemed as an AOP for purposes of Income Tax Act — Director of Income Tax vs. Linde AG Linde Engineering Division.

ORDER


SLP(C) Nos. 34138-34139/2014

SLP(C) No. 19147/2015

SLP(C) No. 21379/2015

1. Learned senior counsel fairly submits that in view of the circular dated 07.3.2016, the special leave petitions are to be dismissed. In view of the above, the special leave petitions are accordingly dismissed.

SLP(C) Nos. 34140-34141/2014

2. Learned counsel appearing for the petitioner seeks permission to withdraw the special leave petitions. Permission is granted. The special leave petitions are dismissed as withdrawn.

 

[2016] 242 TAXMAN 371 (SC)

 
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