JUDGMENT

A.K. SIKRI, J.

Delay condoned.

2. Leave granted in all SLPs.

3. In these appeals, which are filed by the Revenue challenging the validity of the judgment passed by the High Court of Bombay, the appellant-Revenue has posed the issue that arises for consideration in the following manner:

"Whether the High Court is correct in holding that the income from the use of Global Telecommunication Facility called 'Maersk Net' can be classified as income arising out of shipping business and not as fees for technical services?"

4. Similar question of law, according to the Revenue, arises in all these appeals and for the sake of convenience, we will take note of the facts of Civil Appeal No. 8040 of 2015.

5. The High Court has decided the aforesaid issue by common judgment dated 29.04.2015, which is under appeal. From the aforesaid, it becomes clear that the only issue that has to be decided by this Court is whether the income from the use of "Maersk Net" is an integral part of the shipping business and cannot be taxed in India as fees for technical service under the Indo-Danish Double Taxation Avoidance Agreement.

6. Seminal facts giving background of the dispute may be taken note of at this s