TAXAP/256/2012

NEUTRAL CITATION C/TAXAP/256/2012 CAV JUDGMENT DATED: 13/11/2025 2025:GUJHC:65499-DB Reserved On : 15/10/2025 Pronounced On : 13/11/2025 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 256 of 2012 With R/TAX APPEAL NO. 279 of 2012 With R/TAX APPEAL NO. 280 of 2012 With R/TAX APPEAL NO. 281 of 2012 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✓ ========================================================== DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) Versus NIKO RESOURCES LTD ========================================================== Appearance: MR.VARUN K.PATEL(3802) for the Appellant(s) No. 1 MR B S SOPARKAR(6851) for the Opponent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI CAV JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned Senior Standing Counsel Uploaded by () on Downloaded on : Sat Jul 04 23:29:03 IST 2026 NEUTRAL CITATION C/TAXAP/256/2012 CAV JUDGMENT DATED: 13/11/2025 2025:GUJHC