Bombay High Court
Income Tax International Taxation 2 MumbaiversusIshares MSCI Emerging Markets ETF
- Decided
- Disposal
- WITHDRAWN
Holding
The interim application is allowed to be withdrawn with liberty to file a fresh application.
Summary
The Commissioner of Income Tax (International Taxation 2, Mumbai) filed an interim application seeking leave to withdraw the present application and to file a fresh one. The learned counsel for the applicant made the request before the Bombay High Court. The Court examined whether such a withdrawal could be permitted at this stage. It held that the application could be withdrawn with liberty to file a fresh application, and no costs were awarded. All contentions of the parties were expressly kept open for future determination.
Issues considered
- Whether the applicant is entitled to withdraw the interim application and be permitted to file a fresh application.
Subjects
- Income Tax
- International Taxation
- Interim Application
- Withdrawal of Application
- Civil Procedure
Judgment
Digitally signed
PRASAD
by PRASAD
RAJENDRASING
RAJENDRASING RAJPUT
RAJPUT
502_IA_4295_2026.DOC
Date:
2026.09.22
13:00:55 +0530
Prasad
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INTERIM APPLICATION NO.4295 OF 2026
IN
INCOME TAX APPEAL (L) NO.20379 OF 2025
Commissioner of Income Tax
International Taxation 2 Mumbai ...Applicant
Versus
Ishares MSCI Emerging Markets ETF ...Respondent
_______
Mr. Prathmesh P. Bhosale, for Applicant.
_______
CORAM: G. S. KULKARNI &
DR. NEELA GOKHALE, JJ.
DATE: 21st SEPTEMBER 2026
P.C.
1. Not on board. Taken on board.
2. The learned Counsel for the Applicant seeks leave to withdraw this
Application with liberty to file afresh Application.
3. The Application is allowed to be withdrawn with liberty as prayed for. No
costs.
4. All contentions of the parties are expressly kept open.
(DR. NEELA GOKHALE, J) (G. S. KULKARNI, J.)
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