1 ITXA : 3174/2010 IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3174 OF 2010 The Director of Income Tax .... Appellant. (International Taxation), Mumbai Vs. M/s Varian Medical Systems (India) .... Respondent Pvt. Ltd. Mr. Suresh Kumar, Advocate for Appellant. Mr. D. Damodar i/by Kanga & Co. for respondent. CORAM : J.P. DEVADHAR AND SMT. R.P. SONDURBALDOTA, JJ. DATE : 30TH JUNE, 2011. P.C. 1. Question of law raised by the revenue in this appeal, reads thus : Whether on the facts and circumstances of the case and in “ law, the Hon ble ITAT was right in holding that the assessee is ’ not a PE of Varian Group, USA and accordingly, the business profit attributable to the PE is not taxable in India?. 2. Perusal of the order of the I.T.A.T. shows that the question raised in this appeal has been answered in favour of the assessee by 2 ITXA : 3174/2010 following the judgment of this Court in the case of SET Satellite (Singapore) Pte. Ltd. vs. Deputy Director of Income Tax & Anr., reported in [(2008) 307 ITR 205, (Bombay)]. The counsel for the revenue brought to our notice that the S.L.P. filed by the revenue against the order of this court in the case of SET Satellite Pte. Ltd. (supra) had been admitted by the Apex Court. Pendency of the S.L.P. before the Apex Court cannot be a ground to entertain this appeal. Hence, the appeal is dismissed. ( SMT. R.P. SONDURBALDOTA, J. ) (J.P. DEVADHAR, J.)