TAXAP/688/2024

NEUTRAL CITATION C/TAXAP/688/2024 JUDGMENT DATED: 15/10/2025 2025:GUJHC:62768-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 688 of 2024 With R/TAX APPEAL NO. 707 of 2024 With R/SPECIAL CIVIL APPLICATION NO. 6595 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 6539 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ========================================================== M/S ATLANTIC SHIPPING PVT. LTD. Versus INCOME TAX OFFICER (INTERNATIONAL TAXATION) ========================================================== Appearance: MR B S SOPARKAR(6851) for the Appellant(s) No. 1 MR.VARUN K.PATEL(3802) for the Opponent(s) No. 1 RULE SERVED for the Opponent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 15/10/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. B.S.Soparkar for the appellants and learned Senior Standing Counsel Mr. Varun Patel for the respondent-Depart