In ITA 173/2017, the Income Tax Appellate Tribunal held against the Revenue based on a prior Delhi High Court decision. The Division Bench dismissed the appeals and pending applications.
The appeals as well as pending applications are dismissed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
Signature Not Verified Digitally Signed By:AM UL YA
PR. COMMISSIONER OF INCOME TAX-IV Appellant Through Mr. Ashok Kumar, Advocate
versus GULBARGA ASSOCIATES (?) LIMITED Respondent Through Mr. Prakash Kumar and Ms. Rashmi Singh, Advocates
AND
ITA 173/2017 and CM No. 7795/2017
PR. COMMISSIONER OF INCOME TAX.4 Appellant Through Mr. Ashok Kumar, Advocate versus GULBRAGA ASSOCIATES (P)LIMITED Respondent Through Mr. Prakash Kumar and Ms. Rashmi Singh, Advocates
CORAM: JUSTICE S. MURALIDHAR
JUSTICE NAJMIWAZIRI
ORDER
% 17.04.2017
S.MURALIDHAR, J NAW WAZIRI, J
APRIL 17,2017/b
Colour shows how this judgement treated each authority
Principal Commissioner of Income Tax v. Nikki Drugs and Chemicals P. Ltd.Distinguished¶1
Principal Commissioner of Income Tax v. Nikki Drugs and Chemicals P. Ltd., (2016), 386ITR 680 (Del)
PR. COMMISSIONER OF INCOME TAX-IV
GULBARGA ASSOCIATES () LIMITED
S. MURALIDHAR
NAJMIWAZIRI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
